Hutson v. Commissioner
United States Tax Court
1. Held, the decedent's estate was not entitled to a deduction under sec. 2053, I.R.C. 1954, for that portion of the decedent's administrative and funeral expenses, debts, and mortgages and liens which were properly chargeable to his surviving spouse's share of community property under applicable California law, notwithstanding a provision in decedent's will which might be interpreted as authorizing the executrix to pay all such debts and expenses out of decedent's own…
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1. Held, the decedent's estate was not entitled to a deduction under sec. 2053, I.R.C. 1954, for that portion of the decedent's administrative and funeral expenses, debts, and mortgages and liens which were properly chargeable to his surviving spouse's share of community property under applicable California law, notwithstanding a provision in decedent's will which might be interpreted as authorizing the executrix to pay all such debts and expenses out of decedent's own property. United States v. Stapf, 375 U.S. 118, followed. 2. Held, further, proceeds of a life insurance policy issued under…
1Opinion of the Court
Estate of Hugh C. Hutson, Deceased, Claudia Hill Hutson, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Hutson v. Commissioner
Docket No. 3719-66
United States Tax Court
49 T.C. 495; 1968 U.S. Tax Ct. LEXIS 174;
February 20, 1968, Filed
Decision will be entered under Rule 50.
1. Held, the decedent's estate was not entitled to a deduction under sec. 2053, I.R.C. 1954, for that portion of the decedent's administrative and funeral expenses, debts, and mortgages and liens which were properly chargeable to his surviving spouse's share of community property under applicable…
2Cases cited12 opinions
- Wissner v. WissnerSupreme Court of the United States · 1950
- United States v. StapfSupreme Court of the United States · 1964
- Grolemund v. CafferataCalifornia Supreme Court · 1941
- Estate of Coffee v. RileyCalifornia Supreme Court · 1941
- Odone v. MarzocchiCalifornia Supreme Court · 1949
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