1. Home
  2. Browse Decisions
  3. T.C.
  4. 38 T.C.
  5. 38 T.C. 670 (1962)
 

ESTATE OF DAVENPORT v. COMMISSIONER

Docket No. 84608.

38 T.C. 670 (1962)

ESTATE OF RALPH SLOCUM DAVENPORT, DECEASED, UNITED STATES TRUST COMPANY OF NEW YORK, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 20, 1962.

Attorney(s) appearing for the Case

Hyman L. Battle, Jr., Esq., and Charles B. Markham, Esq., for the petitioner.

Dean P. Kimball, Esq., for the respondent.

The Commissioner determined a deficiency of $87,823.69 in estate tax. The only issue for decision relates to the marital deduction. The Commissioner denied the part thereof representing the value of a two-sixths interest in the residuary estate over which the widow was given a testamentary power, and the question is whether she gave up the power in settlement of a will contest.

FINDINGS OF FACT.

The decedent, a citizen of and domiciled in the United States...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases