Estate of Hubert v. Commissioner
United States Tax Court
Pursuant to a good faith settlement of a will contest alleging undue influence, decedent's 1982 will and codicils thereto were amended to provide, inter alia, for the division of the residuary estate into marital and charitable portions with the allocation of principal, accumulated income, and expenses to each.
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Pursuant to a good faith settlement of a will contest alleging undue influence, decedent's 1982 will and codicils thereto were amended to provide, inter alia, for the division of the residuary estate into marital and charitable portions with the allocation of principal, accumulated income, and expenses to each. Held, the amounts passing to the marital and charitable shares are those in the settlement agreement and are not limited to the amounts that would have passed under the 1982 will and codicils. Held, further, the marital and charitable deductions are to be reduced only by the portion of…
1Opinion of the Court
Estate of Otis C. Hubert, Deceased, C&S/Sovran Trust Company (Georgia), N.A., a National Banking Association, Co-executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Hubert v. Commissioner
Docket No. 22333-90
United States Tax Court
101 T.C. 314; 1993 U.S. Tax Ct. LEXIS 63; 101 T.C. No. 22;
October 19, 1993, Filed
Decision will be entered under Rule 155.
Pursuant to a good faith settlement of a will contest alleging undue influence, decedent's 1982 will and codicils thereto were amended to provide, inter alia, for the division of the residuary estate into marital and…
Also in this document: Concurring in part, dissenting in part · Halpern; Concurring in part, dissenting in part · Beghe.
2Cases cited32 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Stone v. WhiteSupreme Court of the United States · 1937
- Jackson v. United StatesSupreme Court of the United States · 1964
- Ahmanson Foundation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
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