Varick v. Commissioner
United States Tax Court
Decedent, a resident of California, by her will bequeathed the residue of her estate, consisting of more than one-third of her estate, to charitable organizations. She was survived by her husband and a sister. The husband was named and served as one of the executors. The will was admitted to probate and the estate was administered by the California court having jurisdiction in such matters.
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Decedent, a resident of California, by her will bequeathed the residue of her estate, consisting of more than one-third of her estate, to charitable organizations. She was survived by her husband and a sister. The husband was named and served as one of the executors. The will was admitted to probate and the estate was administered by the California court having jurisdiction in such matters. The statutes of California provided that, while legacies to charities were valid, they "may not collectively exceed one-third of the testator's estate as against [the testator's] spouse * * * [or] sister *…
1Opinion of the Court
OPINION.
Keen, Judge-.
The question presented herein is whether all or only a part of amounts of the interests in decedent’s residuary estate purportedly bequeathed to the three charitable or educational corporations or associations by decedent’s will are deductible from the value of decedent’s gross estate pursuant to the provisions of section 812 (d) of the Internal Revenue Code.
Respondent has determined that “under the provisions of the Probate Code of California, only one-third of this decedent’s residuary estate passed to the charities named in her will * * * and that the excess thereof,…
2Cases cited5 opinions
- In Re Estate of DwyerCalifornia Supreme Court · 1911
- Eggert v. American Trust Co.California Court of Appeal · 1945
- Carey v. CommissionerUnited States Tax Court · 1947
- Estate of CottrillCalifornia Court of Appeal · 1944
- Dumont v. CommissionerUnited States Tax Court · 1944
3Cited by9 opinions
- Longue Vue Foundation v. CommissionerUnited States Tax Court · 1988
- Estate of Harvey v. United StatesDistrict Court, E.D. Louisiana · 1988
- Estate of Beachy v. CommissionerUnited States Tax Court · 1950
- Beachy v. CommissionerUnited States Tax Court · 1950
- Riddle v. CommissionerUnited States Tax Court · 1954
4 more not listed; retrieve them via the Exa API.