Opinion · Supreme Court of the United States
Estate of Davenport v. Commissioner
376 U.S. 937
- Type
- Opinion
- Court
- Supreme Court of the United States
- Jurisdiction
- Federal
- Date
- 1964-03-02
- Topic
- estate-planning
How later courts describe this case
- disallowing marital deduction where widow relinquished to step-daughters property left by will in return for step-daughters’ agreement to allow probate of another will devis ing French property to widow
- property left by decedent's will to his widow and relinquished by her to settle dispute with daughters over probate of another will does not qualify for marital deduction for federal estate tax purposes
Citator
UpLaw has not yet analyzed Estate of Davenport v. Commissioner. The absence of a flag is not a finding that it is good law.
- Cited by
- 4 opinions
C. A. 2d Cir. Certiorari denied.