Estate of Miller v. Commissioner
United States Tax Court
1. Held, the amount of an unclaimed bequest, includable in decedent's gross estate under sec. 2033, I.R.C. 1954, determined. 2. Decedent was predeceased by her husband. The husband's will divided his estate into two portions. The first portion, Share A, was bequeathed to decedent outright, unreduced by expenses.
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1. Held, the amount of an unclaimed bequest, includable in decedent's gross estate under sec. 2033, I.R.C. 1954, determined. 2. Decedent was predeceased by her husband. The husband's will divided his estate into two portions. The first portion, Share A, was bequeathed to decedent outright, unreduced by expenses. The second portion, Share B, was first to bear the expenses of administration and then to be placed in trust with the income payable to decedent for life, the remainder payable to others. Under Florida law decedent was entitled to the net income earned by her husband's estate during…
1Opinion of the Court
Estate of Eva M. Miller, Deceased, John L. Estes, Administrator Cum Testamento Annexo, and Charles R. Miller, Executor, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Miller v. Commissioner
Docket No. 4312-70
United States Tax Court
58 T.C. 699; 1972 U.S. Tax Ct. LEXIS 82;
July 31, 1972, Filed
Decision will be entered under Rule 50.
1. Held, the amount of an unclaimed bequest, includable in decedent's gross estate under sec. 2033, I.R.C. 1954, determined.
2. Decedent was predeceased by her husband. The husband's will divided his estate into two portions. The first portion,…
Also in this document: Concurring in part, dissenting in part.
2Cases cited37 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Brown v. RoutzahnCourt of Appeals for the Sixth Circuit · 1933
- Story Ex Rel. Story v. First National Bank & Trust Co.Supreme Court of Florida · 1934
- Murphy v. MurphySupreme Court of Florida · 1936
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