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Wills, Trusts & Estates Keyed to Gallanis
Commissioner v. Estate of Bosch
Citation:
387 U.S. 456 (1967)Facts
In No. 673, Commissioner v. Estate of Bosch, the Second Circuit ruled that a state court’s determination of rights was conclusive, requiring no further review. In No. 240, Second National Bank v. United States, the same Circuit held that Connecticut Probate Court decrees were not binding on federal courts in cases involving federal revenue laws. This conflict among circuits led to certiorari being granted. The Supreme Court held that in federal estate tax cases, federal authorities are not bound by state court determinations of property interests. In Bosch’s case, a 1930 revocable trust provided income for the decedent’s wife, with a general power of appointment. In 1951, she attempted to convert it into a special power. After the decedent’s death in 1957, the marital deduction hinged on whether this release was invalid, which would allow the trust to qualify for the deduction.
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