Ellis v. Commissioner
United States Tax Court
Estate Tax -- Marital Deduction -- Trust With Income for Life to Surviving Spouse and Unlimited Power in Spouse to Invade Corpus. -- Decedent's will left the residue of the estate in trust, all income payable to his widow for life (with a stated amount payable in all events). The widow also received the power to invade corpus if she should so require, she to be the "sole judge" as to how much she should require.
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Estate Tax -- Marital Deduction -- Trust With Income for Life to Surviving Spouse and Unlimited Power in Spouse to Invade Corpus. -- Decedent's will left the residue of the estate in trust, all income payable to his widow for life (with a stated amount payable in all events). The widow also received the power to invade corpus if she should so require, she to be the "sole judge" as to how much she should require. At her death, principal remaining was payable one-half to her estate and one-half to their children. 1. Held, the bequest qualifies for the marital deduction, section 812 (e) (1) (F),…
1Opinion of the Court
OPINION.
Raum, Judge:
The Commissioner determined a deficiency in estate tax in the amount of $23,776.31. The principal issue is whether he erred in disallowing a claimed marital deduction. All of the facts have been stipulated.
Harry A. Ellis died testate on July 30, 1951, a resident of Philadelphia, Pennsylvania. His will was filed on August 3, 1951, with the Register of Wills, Philadelphia County, Pennsylvania. Letters testamentary were granted on the same day to Helen R. Ellis, Bernard B. Largman, and Dan Denenberg, as co-executors. These three persons were still acting in their respective…
2Cases cited13 opinions
- Estate of TysonSupreme Court of Pennsylvania · 1899
- Pipe v. CommissionerUnited States Tax Court · 1954
- Brennan's EstateSupreme Court of Pennsylvania · 1936
- T. Everett Starrett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
- Shedd v. CommissionerUnited States Tax Court · 1954
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, ExecutorsCourt of Appeals for the Third Circuit · 1958
- May v. CommissionerUnited States Tax Court · 1959
- Estate of Mackie v. CommissionerUnited States Tax Court · 1975
- Benjamin v. CommissionerUnited States Tax Court · 1965
15 more not listed; retrieve them via the Exa API.