Estate of Hyman Kleinman, Deceased, Morris A. Kleinman and Reuben Kleinman, Co-Executors v. Commissioner of Internal Revenue

Sixth Circuit

Estate of Hyman Kleinman, Deceased, Morris A. Kleinman and Reuben Kleinman, Co-Executors v. Commissioner of Internal Revenue

245 F.2d 235

CourtCourt of Appeals for the Sixth Circuit

DecidedFebruary 20, 1957

Docket12964

StatusPublished

Cited by2 cases

This text of 245 F.2d 235 (Estate of Hyman Kleinman, Deceased, Morris A. Kleinman and Reuben Kleinman, Co-Executors v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Estate of Hyman Kleinman, Deceased, Morris A. Kleinman and Reuben Kleinman, Co-Executors v. Commissioner of Internal Revenue, 245 F.2d 235 (6th Cir. 1957).

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Opinion

PER CURIAM.

The issue on this petition for review is whether interests in property received by a widow pursuant to an agreement with the trustees of a decedent’s estate were of such a character as to entitle the estate to take a marital deduction under section 812(e) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 812(e). The Tax Court held that the property interests were received by the widow under the will, and that they were terminable interests for which no marital deduction was allowable under the provisions of section 812(e) (1) (B) of the Code. 25 T.C. 1245.

For the reasons stated in Judge Harron’s opinion, we conclude that the Tax Court’s decision was correct, and it is accordingly affirmed.

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PER CURIAM.

The issue on this petition for review is whether interests in property received by a widow pursuant to an agreement with the trustees of a decedent’s estate were of such a character as to entitle the estate to take a marital deduction under section 812(e) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 812(e). The Tax Court held that the property interests were received by the widow under the will, and that they were terminable interests for which no marital deduction was allowable under the provisions of section 812(e) (1) (B) of the Code. 25 T.C. 1245.

For the reasons stated in Judge Harron’s opinion, we conclude that the Tax Court’s decision was correct, and it is accordingly affirmed.

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Bluebook (online)

245 F.2d 235, Counsel Stack Legal Research, https://law.counselstack.com/opinion/estate-of-hyman-kleinman-deceased-morris-a-kleinman-and-reuben-kleinman-ca6-1957.

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