Roney v. Commissioner
United States Tax Court
Held, in computing for Federal estate tax purposes the marital deduction provided for in section 812(e), I.R.C. 1939, the value of property passing to the surviving spouse, which was a residuary legacy, is to be reduced by the amount of administrative expenses chargeable under State law to such residuum even though such expenses were properly deducted on fiduciary income tax returns filed by the executrix.
1Opinion of the Court
Estate of Newton B. T. Roney, Deceased, Gertrude C. Roney, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent
Roney v. Commissioner
Docket No. 65231
United States Tax Court
33 T.C. 801; 1960 U.S. Tax Ct. LEXIS 219;
January 29, 1960, Filed
Decision will be entered under Rule 50.
Held, in computing for Federal estate tax purposes the marital deduction provided for in section 812(e), I.R.C. 1939, the value of property passing to the surviving spouse, which was a residuary legacy, is to be reduced by the amount of administrative expenses chargeable under State law to such residuum…
2Cases cited5 opinions
- Roy B. Thompson, Jr., of the Will of Roy B. Thompson, Deceased v. Earl R. Wiseman, District Director of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
- Roney v. CommissionerUnited States Tax Court · 1960
- Luehrmann v. CommissionerUnited States Tax Court · 1959
- Husson v. BenselSupreme Court of Florida · 1936
- Denman v. CommissionerUnited States Tax Court · 1959