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
OPINION
Raum, Judge:
The Commissioner determined a deficiency in estate tax of $41,757.68. Two questions are presented for decision: First, whether the administrative and funeral expenses, debts of the decedent, and mortgages and liens listed on the estate tax return and deducted in full from decedent’s gross estate represented in part obligations chargeable to the surviving spouse’s share of community property under the law of California and therefore not deductible to that extent; and second, whether the surviving spouse had, under California community property laws, a vested right to…
2Cases cited11 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
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Rowan v. CommissionerUnited States Tax Court · 1970
- Estate of Davis v. CommissionerUnited States Tax Court · 1968
- Pfeiffer v. United StatesDistrict Court, E.D. California · 1969
- Estate of Barton v. CommissionerUnited States Tax Court · 1972
- Estate of Davis v. CommissionerUnited States Tax Court · 1968
4 more not listed; retrieve them via the Exa API.