Smith v. Commissioner
United States Board of Tax Appeals
Decedent's original will contained no charitable bequests. Following controversy of the will, it was modified by a compromise agreement among the contestants to include charitable bequests, and the will, thus modified, was probated. Under local law, the provisions of the agreement were deemed embodied in the will, as though written by the testator. Petitioners claim as a deduction from the value of the gross estate, the total of the charitable bequests agreed upon.
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Decedent's original will contained no charitable bequests. Following controversy of the will, it was modified by a compromise agreement among the contestants to include charitable bequests, and the will, thus modified, was probated. Under local law, the provisions of the agreement were deemed embodied in the will, as though written by the testator. Petitioners claim as a deduction from the value of the gross estate, the total of the charitable bequests agreed upon. Held, the local law, making the compromise agreement a part of the will as from the date of the testators death, is not…
1Opinion of the Court
NATHANIEL W. SMITH AND RHODE ISLAND HOSPITAL TRUST COMPANY, EXECUTORS OF THE WILL OF LUCIAN SHARPE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Smith v. Commissioner
Docket No. 70747.
United States Board of Tax Appeals
31 B.T.A. 480; 1934 BTA LEXIS 1085;
October 31, 1934, Promulgated
Decedent's original will contained no charitable bequests. Following controversy of the will, it was modified by a compromise agreement among the contestants to include charitable bequests, and the will, thus modified, was probated. Under local law, the provisions of the agreement were deemed embodied…
2Cases cited11 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Tyler v. United StatesSupreme Court of the United States · 1930
- Weiss v. WeinerSupreme Court of the United States · 1929
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Barber v. WestcottSupreme Court of Rhode Island · 1899
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