Estate of McMillan v. Commissioner
United States Tax Court
Held: Decedent's will is construed as granting to his surviving spouse a life estate in his property with no power over its ultimate disposition. Thus, the interest passing to his wife does not qualify for the marital deduction. Sec. 2056(b)(1), I.R.C. 1954.
1Opinion of the Court
Estate of Jesse E. McMillan, Deceased, Mary E. McMillan, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of McMillan v. Commissioner
Docket No. 10378-78
United States Tax Court
76 T.C. 170; 1981 U.S. Tax Ct. LEXIS 181;
January 29, 1981, Filed
Decision will be entered for the respondent.
Held: Decedent's will is construed as granting to his surviving spouse a life estate in his property with no power over its ultimate disposition. Thus, the interest passing to his wife does not qualify for the marital deduction. Sec. 2056(b)(1), I.R.C. 1954.
Charles C. Owen, for the…
2Cases cited22 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Pipe v. CommissionerUnited States Tax Court · 1954
- Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
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