Estate of Holland v. Commissioner
United States Tax Court
Decedent's will left the residue of his estate to his surviving spouse with full power in her to dispose of such property in her discretion. In his will he also expressed a wish that any property thus passing which remained at her death should go to his brother and sister or their heirs. Held, the estate property which passed to decedent's surviving spouse qualifies for the marital deduction under sec. 2056, I.R.C. 1954.
1Opinion of the Court
Estate of Yale C. Holland, Deceased, Gertrude Capser Holland, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Holland v. Commissioner
Docket No. 4226-73
United States Tax Court
64 T.C. 499; 1975 U.S. Tax Ct. LEXIS 119;
June 30, 1975, Filed
Decision will be entered under Rule 155.
Decedent's will left the residue of his estate to his surviving spouse with full power in her to dispose of such property in her discretion. In his will he also expressed a wish that any property thus passing which remained at her death should go to his brother and sister or their heirs.…
2Cases cited30 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Evans v. BoneyNebraska Supreme Court · 1942
- Stuehm v. MikulskiNebraska Supreme Court · 1941
- Krause v. KrauseNebraska Supreme Court · 1924
- Lacy v. MurdockNebraska Supreme Court · 1946
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