1. Home
  2. Browse Decisions
  3. T.C.
  4. 57 T.C.
  5. 57 T.C. 817 (1972)
 

ESTATE OF RUBIN v. COMMISSIONER

Docket No. 848-70.

57 T.C. 817 (1972)

ESTATE OF ISADORE RUBIN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 20, 1972.

Attorney(s) appearing for the Case

Herbert B. Lebovitz, for the petitioner.

John B. Franklin, for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined a deficiency of $13,978.24 in the Federal estate tax of petitioner. Two issues are presented for our determination: (1) Whether decedent's estate is to be allowed a marital deduction under section 2056 of the Internal Revenue Code of 19541 as a result of his bequest of 50 percent of his residuary estate to a testamentary trust with provisions that the trustees pay his surviving...

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