26 U.S.C. § 2051
Definition of taxable estate
For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate the deductions provided for in this part.
Notes of Decisions
Cited in 19
cases (5 in the last 5 years), 1931–2026 · leading case: In Re Est. of Pope, 666 S.E.2d 140 (N.C. Ct. App. 2008).
In Re Est. of Pope, 666 S.E.2d 140 (N.C. Ct. App. 2008). “Under the Code, “the taxable estate shall be determined by deducting from the value of the gross estate the deductions provided for in this part [ 26 U.S.C.S. §§ 2051 et seq.].” 26 U.S.C.S.”
Rosa Shackleford, Pers. Rep. of the Est. of Thomas J. Shackleford, Deceased v. United States, 262 F.3d 1028 (9th Cir. 2001). “26 U.S.C. § 2051 . The gross estate includes the total “[v]alue at the time of his death of all property, real or personal, tangible or intangible, wherever situated[,]” to the extent the decedent had an interest in the property.”
Cook v. Comm'r of the Internal Revenue Serv., 349 F.3d 850 (5th Cir. 2003). “§ 2001 (a), defined as the value of the gross estate less applicable deductions, 26 U.S.C. § 2051 . The gross estate comprises “all property, real or personal, tangible or intangible.”
United States v. James D. Paulson, 68 F.4th 528 (9th Cir. 2023). “26 U.S.C. § 2051 . 34 UNITED STATES V. PAULSON unintended or unfair results, it is for Congress, not the courts, to rewrite the tax code.”
Est. of Alto B. Cervin, Deceased, Bennett W. Cervin, & Nita-Carol Cervin Miskovitch v. Comm'r of Internal Revenue, 111 F.3d 1252 (5th Cir. 1997). “26 U.S.C. § 2051 . If, as here, a policy on a decedent’s life names beneficiaries other than the decedent’s estate, section 2042(2) of the Code mandates that the decedent’s gross estate include the proceeds of life insurance policies with respect to which the decedent possessed…”
United States v. McCormick, 67 F.2d 867 (2d Cir. 1933). “Under the provisions of section 51 (a) (3) of the Revenue Act (26 USCA § 2051 (a) (3), a return must be made by “(3) Every individual having a gross income for the taxable year of $5,000 or over, regardless of the amount of his net income.”
Spurrier v. First Nat'l Bank of Wichita, 485 P.2d 209 (Kan. 1971). “( 26 U.S.C.A. § 2051 , 2052.) One such deduction, called the marital deduction, is an amount equal to the value of any interest in property which passes or has passed from the decedent to the surviving spouse, but not exceeding 50% of the value of the "adjusted gross estate.”
Boeving v. United States, 493 F. Supp. 665 (E.D. Mo. 1980). “26 U.S.C. §§ 2051 and 2056. The first step, then, in determining an estate's federal estate tax liability is to compute the "gross estate.”
Rosano v. United States, 67 F. Supp. 2d 113 (E.D.N.Y 1999). “26 U.S.C. § 2051 (1999). Pursuant to sections 2031 and 2033, the value of the gross estate generally includes the value of all property to the extent of the interest therein of the decedent at the time of her death.”
Est. of Starkey v. United States, 58 F. Supp. 2d 939 (S.D. Ind. 1999). “See 26 U.S.C. §§ 2051 , 2052, 2053, 2054, 2055, 2056, 2056A, 2057.”
United States v. Heasty, 370 F.2d 525 (10th Cir. 1966). “, imposes a tax on the transfer of “the taxable estate * * * of every decedent, citizen or resident of the United States * * The taxable estate is the value of the gross estate minus certain exemptions and deductions 26 U.S.C. § 2051 . The parties have stipulated the value of…”
Allen v. Morsman, 46 F.2d 891 (8th Cir. 1931). “Appellee refers to section 51 (26 USCA § 2051) as classifying fiduciaries as individuals.”
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