Estate of Baldwin v. Commissioner
United States Tax Court
Decedent was survived by Charlene, her daughter and only child. When the executor of decedent's purported will declined to serve, Charlene was appointed administratrix. The purported will placed the bulk of the estate in trust, with the income to be accumulated during Charlene's married life and paid to her only in the event of certain contingencies. On the death of Charlene, the remainder of the estate was to be paid to a charity and a class of beneficiaries.
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Decedent was survived by Charlene, her daughter and only child. When the executor of decedent's purported will declined to serve, Charlene was appointed administratrix. The purported will placed the bulk of the estate in trust, with the income to be accumulated during Charlene's married life and paid to her only in the event of certain contingencies. On the death of Charlene, the remainder of the estate was to be paid to a charity and a class of beneficiaries. Charlene, as decedent's only heir at law, stood to benefit if the purported will was not probated, and Charlene failed to file the…
1Opinion of the Court
Fat, Judge:
Bespondent determined a deficiency in the estate tax liability of petitioner in the amount of $9,296.10. The issue is whether legal fees, court costs, and incidentals paid by the estate were incurred on behalf of the estate and are deductible by the estate as administrative expenses.
FINDINGS OP PACT
Some of the facts have been stipulated; they are so found and incorporated herein by this reference.
Louvine M. Baldwin, a widow who resided at Suwanee, Ga. (hereinafter sometimes referred to as the decedent), died on March 21,1966. Charlene B. Hensley is the administratrix of the estate…
2Cases cited6 opinions
- Swayne v. CommissionerUnited States Tax Court · 1964
- Davison v. SibleySupreme Court of Georgia · 1913
- Lester v. MathewsSupreme Court of Georgia · 1876
- Pharr v. McDonaldSupreme Court of Georgia · 1935
- Thomas v. Warden, Maryland PenitentiaryDistrict Court, D. Maryland · 1964
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of Heckscher v. CommissionerUnited States Tax Court · 1975
- Estate of Baldwin v. CommissionerUnited States Tax Court · 1973
- Estate of Heckscher v. CommissionerUnited States Tax Court · 1975