United States Supreme Court Cases & Opinions

U.S. Supreme Court

Jackson v. United States, 376 U.S. 503 (1964)

Jackson v. United States

No. 361

Argued March 4, 1964

Decided March 23, 1964

376 U.S. 503

Syllabus

Fourteen months after her husband's death, a state court awarded his widow a support and maintenance allowance payable monthly for not to exceed twenty-four months from date of decedent's death. The widow survived the period, unremarried, and under state law was entitled to and did receive the payments. Deduction of all the payments on the federal estate tax return, as part of the marital deduction provided by § 812(e) of the Internal Revenue Code of 1939, was disallowed by the Commissioner of Internal Revenue. The District Court held that the widow's allowance was a "terminable interest" under § 812(e)(1)(B), and thus not deductible, and the Court of Appeals affirmed.

Held:

1. Since a widow' right to the allowance under the State law is defeated by her death or remarriage, her interest is terminable under § 812(e)(1)(B). Pp. 376 U. S. 503-506.

2. Qualification for the marital deduction, including the widow's allowance, is determined as of time of death. Cunha's Estate v. Commissioner, 279 F.2d 292; United States v. Quivey, 292 F.2d 252, followed. Pp. 376 U. S. 507-511.

317 F.2d 821, affirmed.