Estate of Amick v. Commissioner
United States Tax Court
Held, a bequest to "Scipio Cemetery of Scipio, Indiana," is not deductible for estate tax purposes under sec. 2055(a)(1) or (2) of the 1954 Code.
1Opinion of the Court
OPINION
Drennen, Judge:
Respondent determined a deficiency in the estate tax liability of decedent’s estate in the amount of $1,550. The only issue for decision is whether petitioner may deduct for estate tax purposes a bequest of $5,000 to the Scipio Cemetery of Scipio, Ind., made in decedent’s will.
All of the facts were stipulated and the case was submitted under Rule 122, Tax Court Rules of Practice and Procedure. The stipulated facts and exhibits attached are incorporated herein by this reference. The pertinent facts are as follows.
Decedent W. Robert Amick died a resident of Scipio, Ind.,…
2Cases cited6 opinions
- Estate of Wood v. CommissionerUnited States Tax Court · 1962
- Ruth K. Child v. United StatesCourt of Appeals for the Second Circuit · 1976
- Audenried v. CommissionerUnited States Tax Court · 1956
- Gund's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Bank of Carthage v. United StatesDistrict Court, W.D. Missouri · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Linwood Cemetery Asso. v. CommissionerUnited States Tax Court · 1986
- First Nat. Bank of Omaha v. United StatesDistrict Court, D. Nebraska · 1981
- Estate of Amick v. CommissionerUnited States Tax Court · 1977
- Linwood Cemetery Asso. v. CommissionerUnited States Tax Court · 1986