Estate of Ahlstrom v. Commissioner
United States Tax Court
Under decedent's will his widow was left certain property outright and she was given a fractional interest in certain trust income. Four years after his death the widow decided to elect dower in lieu of the share of her husband's estate provided for her by the will. She, however, had failed to file timely election to take dower as required by State statute.
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Under decedent's will his widow was left certain property outright and she was given a fractional interest in certain trust income. Four years after his death the widow decided to elect dower in lieu of the share of her husband's estate provided for her by the will. She, however, had failed to file timely election to take dower as required by State statute. The Probate Court subsequently permitted the untimely election, and a State trial court entered an order approving the Probate Court's action, albeit out of time, upon petition of the testamentary trustee for instructions. Held: The…
1Opinion of the Court
Estate of William John Ahlstrom, Deceased, Katrina Ahlstrom Miller, Administratrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Ahlstrom v. Commissioner
Docket No. 6182-66
United States Tax Court
52 T.C. 220; 1969 U.S. Tax Ct. LEXIS 134;
May 12, 1969, Filed
Decision will be entered under Rule 50.
Under decedent's will his widow was left certain property outright and she was given a fractional interest in certain trust income. Four years after his death the widow decided to elect dower in lieu of the share of her husband's estate provided for her by the will. She, however,…
2Cases cited11 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Hill v. MorrisSupreme Court of Florida · 1956
- J. M. Underwood and Harry B. Brown, Executors of the Estate of Robert Boone Scott, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- In Re Aron's EstateDistrict Court of Appeal of Florida · 1960
- Estate of Ahlstrom v. CommissionerUnited States Tax Court · 1969
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