Estate of Dawson v. Commissioner
United States Tax Court
The residue of an estate was bequeathed to a surviving spouse, and the claims against the estate and administration expenses exceeded the value of the residue. Held, under Illinois law, the residue is primarily charged with the claims and expenses, and accordingly, no part of the residue is available for the marital deduction under sec. 2056(b)(4), I.R.C. 1954.
1Opinion of the Court
Estate of John W. Dawson, Deceased, Helen L. Dawson, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Dawson v. Commissioner
Docket No. 7021-72
United States Tax Court
62 T.C. 315; 1974 U.S. Tax Ct. LEXIS 94; 62 T.C. No. 38;
June 17, 1974, Filed
Decision will be entered for the respondent.
The residue of an estate was bequeathed to a surviving spouse, and the claims against the estate and administration expenses exceeded the value of the residue. Held, under Illinois law, the residue is primarily charged with the claims and expenses, and accordingly, no part of the…
2Cases cited10 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- In Re Estate of PhillipsAppellate Court of Illinois · 1971
- Boston Safe Deposit and Trust Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1965
- Estate of Rice v. CommissionerUnited States Tax Court · 1963
- Stevens v. CommissionerUnited States Tax Court · 1961
5 more not listed; retrieve them via the Exa API.