Estate of Cunha v. Commissioner
United States Tax Court
Sec. 812 (e), I. R. C. 1939 -- Marital Deduction. -- Held, widow's allowance under California Probate Code is an interest in property which will terminate or fail and for which no marital deduction is allowable.
1Opinion of the Court
OPINION.
Tietjens, Judge:
The Commissioner determined a deficiency in estate tax of $1,738.80.
The only question for decision is whether the amount of the family allowance paid to decedent’s widow pursuant to section 680 et seq. of the California Probate Code qualifies for the marital deduction under section 812 (e) of the Internal Revenue Code of 1939.
All of the facts are stipulated and are so found. A summary of the facts shows the following: Decedent Edward A. Cunha died on August 6,1954, at which time he was a resident of Menlo Park, County of San Mateo, California. He was survived by his…
2Cases cited4 opinions
- Estate of BlairCalifornia Supreme Court · 1954
- Rensenhouse v. CommissionerUnited States Tax Court · 1956
- Evilsizor v. CommissionerUnited States Tax Court · 1957
- United States Fire Insurance Co. v. Gulf States Marine & Mining CompanyCourt of Appeals for the Fifth Circuit · 1959
3Cited by31 opinions
- Schuster v. CommissionerUnited States Tax Court · 1959
- First Western Bank & Trust Co. v. CommissionerUnited States Tax Court · 1959
- Estate of Rensenhouse v. CommissionerUnited States Tax Court · 1959
- Estate of Avery v. CommissionerUnited States Tax Court · 1963
- Miller v. CommissionerUnited States Tax Court · 1967
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