Estate of Kleemeier v. Commissioner
United States Tax Court
Held: 1. The Court will not consider an issue which was raised by petitioner for the first time on brief. 2. The exclusion provided for by sec. 2039(c)(3), I.R.C. 1954, from the gross estate of the value of an annuity or other payment receivable by a beneficiary under a retirement annuity contract purchased for an employee by an employer which is an organization referred to in sec. 503(b) and is tax exempt under sec. 501(a) is applicable only to the estate of the decedent…
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Held: 1. The Court will not consider an issue which was raised by petitioner for the first time on brief. 2. The exclusion provided for by sec. 2039(c)(3), I.R.C. 1954, from the gross estate of the value of an annuity or other payment receivable by a beneficiary under a retirement annuity contract purchased for an employee by an employer which is an organization referred to in sec. 503(b) and is tax exempt under sec. 501(a) is applicable only to the estate of the decedent who was the employee for whom the contract was purchased.
1Opinion of the Court
Estate of Lyla B. Kleemeier, Robert B. Kleemeier, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Kleemeier v. Commissioner
Docket No. 2771-70
United States Tax Court
58 T.C. 241; 1972 U.S. Tax Ct. LEXIS 132;
May 8, 1972, Filed
Decision will be entered under Rule 50.
Held: 1. The Court will not consider an issue which was raised by petitioner for the first time on brief.
2. The exclusion provided for by sec. 2039(c)(3), I.R.C. 1954, from the gross estate of the value of an annuity or other payment receivable by a beneficiary under a retirement annuity contract purchased…
Also in this document: Concurrence.
2Cases cited14 opinions
- Shomaker v. CommissionerUnited States Tax Court · 1962
- Fusz v. CommissionerUnited States Tax Court · 1966
- Estate of Barr v. CommissionerUnited States Tax Court · 1963
- Edelman v. CommissionerUnited States Tax Court · 1962
- Estate of Charles B. Wolf, Charles S. Wold, Frances G. Wolf, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
9 more not listed; retrieve them via the Exa API.