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
opinion
Simpson, Judge:
The respondent determined a deficiency of $4,772 in the petitioner’s estate tax. The only issue we must decide, for purposes of computing the marital deduction under section 2056 of the Internal Revenue Code of 1954,1 is the extent to which the residuary bequest is reduced by claims against the estate and administration expenses under Illinois law.
All of the facts have been stipulated, and those facts are so found.
The petitioner is the Estate of John W. Dawson, who died on December 8, 1969. The executor of his estate is Helen L. Dawson, his wife, whose legal residence…
2Cases cited9 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
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Dawson v. CommissionerUnited States Tax Court · 1974
- Estate of Sobota v. CommissionerUnited States Tax Court · 1996