Estate of Harmon v. Commissioner
United States Tax Court
D died testate in California. By her will, D gave her condominium and its contents to her husband, but she also made an alternate gift of such property in the event that her husband did not "survive distribution of * * * [her] estate." D's husband survived her death and survived the probate court's entry of the decree of final distribution of her estate.
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D died testate in California. By her will, D gave her condominium and its contents to her husband, but she also made an alternate gift of such property in the event that her husband did not "survive distribution of * * * [her] estate." D's husband survived her death and survived the probate court's entry of the decree of final distribution of her estate. Held, the disposition to D's husband created a terminable interest under sec. 2056(b), I.R.C. 1954, for which no marital deduction is available, because such disposition would have terminated or failed if he had not survived the entry of the…
1Opinion of the Court
Estate of Geraldine W. Harmon, Deceased, Walter I. Bregman, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Harmon v. Commissioner
Docket No. 14654-81
United States Tax Court
84 T.C. 329; 1985 U.S. Tax Ct. LEXIS 115; 84 T.C. No. 23;
February 28, 1985. February 28, 1985, Filed
Decision will be entered under Rule 155.
D died testate in California. By her will, D gave her condominium and its contents to her husband, but she also made an alternate gift of such property in the event that her husband did not "survive distribution of * * * [her] estate." D's husband survived…
2Cases cited32 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Hembree v. QuinnCalifornia Supreme Court · 1968
- McConnell v. DoolittleCalifornia Supreme Court · 1920
- Torregano v. TorreganoCalifornia Supreme Court · 1960
- Estate of Dunphy v. DunphyCalifornia Supreme Court · 1905
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