Estate of John H. Denman, Richard A. Denman, and Ada D. Denman v. Commissioner of Internal Revenue

Sixth Circuit

Estate of John H. Denman, Richard A. Denman, and Ada D. Denman v. Commissioner of Internal Revenue

287 F.2d 725, 7 A.F.T.R.2d (RIA) 1772, 1961 U.S. App. LEXIS 5114

CourtCourt of Appeals for the Sixth Circuit

DecidedMarch 13, 1961

Docket14273

StatusPublished

This text of 287 F.2d 725 (Estate of John H. Denman, Richard A. Denman, and Ada D. Denman 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.

Bluebook

Estate of John H. Denman, Richard A. Denman, and Ada D. Denman v. Commissioner of Internal Revenue, 287 F.2d 725, 7 A.F.T.R.2d (RIA) 1772, 1961 U.S. App. LEXIS 5114 (6th Cir. 1961).

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Opinion

PER CURIAM.

The sole issue is whether $5,500 qualifies as a marital deduction in the computation of estate taxes in view of the fact that the marital deduction was not paid by the estate. What happened was that the spouse of the decedent paid that amount to the executors and on the same day the executors paid it to the decedent’s wife. The Tax Court held that the $5,500 did not pass from the decedent to his spouse and does not so qualify.

There is no dispute as to the facts and we affirm the decision of the Tax Court upon facts stipulated and found by the Tax Court and upon the legal conclusions announced by that court. 33 T.C. 361, 1959. The petitions are

Denied.

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PER CURIAM.

The sole issue is whether $5,500 qualifies as a marital deduction in the computation of estate taxes in view of the fact that the marital deduction was not paid by the estate. What happened was that the spouse of the decedent paid that amount to the executors and on the same day the executors paid it to the decedent’s wife. The Tax Court held that the $5,500 did not pass from the decedent to his spouse and does not so qualify.

There is no dispute as to the facts and we affirm the decision of the Tax Court upon facts stipulated and found by the Tax Court and upon the legal conclusions announced by that court. 33 T.C. 361, 1959. The petitions are

Denied.

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Bluebook (online)

287 F.2d 725, 7 A.F.T.R.2d (RIA) 1772, 1961 U.S. App. LEXIS 5114, Counsel Stack Legal Research, https://law.counselstack.com/opinion/estate-of-john-h-denman-richard-a-denman-and-ada-d-denman-v-ca6-1961.

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