Rensenhouse v. Commissioner
United States Tax Court
Held, widow's allowance granted by order of Michigan Probate Court not an interest in property passing from decedent as defined in section 812 (e) (3), 1939 Code, and therefore not deductible from value of gross estate under section 812 (e) (1).
1Opinion of the Court
Estate of Proctor D. Rensenhouse, Deceased, the Michigan Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Rensenhouse v. Commissioner
Docket No. 57683
United States Tax Court
27 T.C. 107; 1956 U.S. Tax Ct. LEXIS 65;
October 22, 1956, Filed
Decision will be entered for the respondent.
Held, widow's allowance granted by order of Michigan Probate Court not an interest in property passing from decedent as defined in section 812 (e) (3), 1939 Code, and therefore not deductible from value of gross estate under section 812 (e) (1).
Irving Rothholtz, Esq., for the…
Also in this document: Dissent.
2Cases cited10 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Blankenship v. HallIllinois Supreme Court · 1908
- Rensenhouse v. CommissionerUnited States Tax Court · 1956
- Johnson v. JohnsonSupreme Court of Iowa · 1912
- Somerville v. SomervilleSouth Dakota Supreme Court · 1936
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