Swayne v. Commissioner
United States Tax Court
Petitioner's decedent executed two wills, one dated December 12, 1956, and another dated May 8, 1957. The principal beneficiaries under both wills were the decedent's son and certain distant cousins of decedent's husband. Decedent's son had a greater interest under the will dated May 8, 1957, than under the earlier will and the cousins of decedent's husband had a greater interest under the will dated December 12, 1956, than under the later will.
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Petitioner's decedent executed two wills, one dated December 12, 1956, and another dated May 8, 1957. The principal beneficiaries under both wills were the decedent's son and certain distant cousins of decedent's husband. Decedent's son had a greater interest under the will dated May 8, 1957, than under the earlier will and the cousins of decedent's husband had a greater interest under the will dated December 12, 1956, than under the later will. Decedent's son was named executor under the will dated May 8, 1957. Both wills were presented for probate by the executor named therein and the will…
1Opinion of the Court
BRuce, Judge:
[Respondent determined a deficiency in the estate tax of petitioner in the amount of $10,191.06. Respondent on brief concedes that administration expenses in the amount of $15,000 paid to the guardian ad litem, under the will of December 12, 1956, are deductible. The remaining issues are: (1) Whether a legal fee incurred by an executor-beneficiary under a will in litigating and settling the will’s contest is deductible as an administration expense under section 2053(a) of the Internal Revenue Code of 1954 j1 and (2) whether expenses incurred in the sale of decedent’s residence…
2Cases cited5 opinions
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Corbin v. TownshendSupreme Court of Connecticut · 1918
- Schmalstig v. ConnerDistrict Court, S.D. Ohio · 1942
- State ex rel. Hartford-Connecticut Trust Co. v. United States Fidelity & Guaranty Co.Supreme Court of Connecticut · 1926
- Estate of Peck v. CommissionerUnited States Tax Court · 1963
3Cited by24 opinions
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Mosells Silvey Pitner v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Todd v. CommissionerUnited States Tax Court · 1971
- Estate of Mary F. Colton Park, Detroit Bank and Trust Company, Administrator With Will Annexed v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1973
- Guardian Indus. Corp. v. CommissionerUnited States Tax Court · 1991
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