267 F. 993 | M.D. Tenn. | 1920
After careful consideration, my conclusions, briefly stated, are:
3. Under the Federal Tax Law, Act Sept. 8, 1916, c. 463, sec. 200 et seq., 39_Stat. 777 et seq., U. S. Comp. Stat. sec. 633&/‘¿2, et seq., an estate tax is “imposed upon the transfer of the net estate of every decedent” (sec. 201). The pertinent provisions are:
“That the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property * * wherever situated: (a) JTo the extent of any interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expense of its administration and is subject to distribution as part of his estate” (sec. 202) ; and “That for the purpose of the tax value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration expenses, claims against the estate, unpaid mortgages, 15 * * supjwrt during the settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws .of the jurisdiction * * * under which the estate is being administered” (See. 20,)).
It is settled'in Tennessee that a widow’s right to dower is not a succession to the title of her husband upon his death; that she does not succeed in her dower to her husband’s title, but derives it by the-marriage and her right as wife, to be consummated in severalty to her upon her husband’s death; and that she takes it adversely to the inheritance from the husband. Crenshaw v. Moore, 124 Tenn., supra, at page 534, 535, 137 S. W. 924, 34 L. R. A. (N. S.) 1161, Ann. Cas. 1913A, 165, supra; Kitts v. Kitts, 136 Tenn. 314, 319, 189 S. W. 375. This is likewise the law in Arkansas. McDaniel v. Byrkett, 120 Ark. 295, 299, 179 S. W. 491, citing and approving Crenshaw v. Moore, supra. A fortiori this is true as to the widow’s homestead in Tennessee, which is likewise .not a purchase from her husband, but an incumbrance upon the title of the heir at law originating with the marriage and consummated by the husband’s death. Kitts v. Kitts, 136 Tenn., supra. And so in Tennessee the widow does not succeed to her husband’s title to the property set apart as a year’s support, but acquires it adversely to his administrator by virtue of the statute conferring the right. Crenshaw v. Moore, 124 Tenn. at page 531, 137 S. W. 924, 34 L. R. A. (N. S.) 1161, Ann. Cas. 1913A, 165, supra. It results that as the widow does not receive either her homestead, dower or year’s support in succession to her husband or by transfer from him, but takes them under the statutory provisions vesting these rights in her independently of her husband and adversely to his estate, the property assigned to her as dower, homestead and year’s support, not being transferred to her from her husband, is not a part of his estate upon which the tax is imposed by the •Federal Estate Tax.
Furthermore, if her dower, homestead and year’s support should be deemed part of the decedent’s gross estate, within the meaning of the estate tax, it seems that they would be in any event charges against the estate allowed by the laws of the jurisdictions under which the estate is being administered, and hence in any event to be deducted from the value of the gross estate under the express provisions of clause a (1) of section 203 of the Act.
5. An order will accordingly be entered overruling the entire demurrer.