1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 38 T.C.M.
  5. 38 T.C.M. 898 (1979)
 

ESTATE OF NEWMAN v. COMMISSIONER

Docket No. 10523-76.

38 T.C.M. 898 (1979)

T.C. Memo. 1979-223

Estate of O.W. Newman, Jr., Deceased, Adelle B. Newman and Freida N. Miller, Co-Executrices v. Commissioner.

United States Tax Court.

Filed June 6, 1979.

Attorney(s) appearing for the Case

Jack F. Witcher and Carl W. McPherson, Alabama & Oak St., Bremen, Ga., for the petitioner. Stanley H. Smith, Jr., for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $25,101.12 in petitioner's Federal estate tax. The sole issue for decision is whether purported disclaimers that comply with the requirements of section 2056(d)(2),1 but are invalid under state law, qualify as disclaimers for purposes of determining the marital deduction.

All of the facts have been stipulated. The stipulation of facts, together...

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