Estate of Osborn v. Commissioner
United States Tax Court
1. Estate of Eleanor G. Plessen, 25 T. C. 1301, followed in determining amount of deduction for property previously taxed with respect to property held jointly by decedent and his deceased wife which had previously been included in her gross estate.
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1. Estate of Eleanor G. Plessen, 25 T. C. 1301, followed in determining amount of deduction for property previously taxed with respect to property held jointly by decedent and his deceased wife which had previously been included in her gross estate. Sec. 812 (c), I. R. C. 1939. 2. To the extent that decedent had given away such property after his wife's death and had not yet reimbursed her executors for death taxes applicable thereto (as he was required to do under State law), the claim of her executors against his estate is deductible under section 812 (b) (3), I. R. C. 1939.
1Opinion of the Court
Estate of William Church Osborn, Deceased, Frederick H. Osborn and Earl D. Osborn, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent
Estate of Osborn v. Commissioner
Docket No. 55713
United States Tax Court
28 T.C. 82; 1957 U.S. Tax Ct. LEXIS 217;
April 18, 1957, Filed
Decision will be entered under Rule 50.
1. Estate of Eleanor G. Plessen, 25 T. C. 1301, followed in determining amount of deduction for property previously taxed with respect to property held jointly by decedent and his deceased wife which had previously been included in her gross estate. Sec. 812 (c), I. R. C.…
2Cases cited6 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- In Re the Accounting of TuttleNew York Court of Appeals · 1949
- Bank of America National Trust and Savings Association, as for the Last Will and Testameny of Thomas McDonough Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1956
- Bloedorn v. United StatesUnited States Court of Claims · 1953
- Estate of Osborn v. CommissionerUnited States Tax Court · 1957
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