26 U.S.C. § 2203
Definition of executor
The term “executor” wherever it is used in this title in connection with the estate tax imposed by this chapter means the executor or administrator of the decedent, or, if there is no executor or administrator appointed, qualified, and acting within the United States, then any person in actual or constructive possession of any property of the decedent.
Notes of Decisions
Cited in 14
cases, 1932–2019 · leading case: In the Matter of the Est. of Vose, 390 P.3d 238 (Okla. 2017).
In the Matter of the Est. of Vose, 390 P.3d 238 (Okla. 2017). “Indeed, the IRS itself acknowledged that the question of what state law actions might bring a surviving spouse within the definition of executor pursuant to 26 U.S.C.A. § 2203 are outside the scope of its regulations, implicitly acknowledging the interplay between state laws…”
In the Matter of the Est. of Vose, 2017 OK 3 (Okla. 2017). “Indeed, the IRS itself acknowledged that the question of what state law actions might bring a surviving spouse within the definition of executor pursuant to 26 U.S.C.A. § 2203 are outside the scope of its regulations, implicitly acknowledging the interplay between state laws…”
Helvering v. Missouri State Life Ins. Co., 78 F.2d 778 (8th Cir. 1934). “119) the Commissioner challenges the ruling of the Board that amounts held by the taxpayer to meet its obligations to the holders of matured unsnrrendered and unpaid coupons attached to certain policies of life insurance known as “premium reduction coupon policies” constituted…”
United States v. Paulson, 331 F. Supp. 3d 1066 (S.D. Cal. 2018). “26 U.S.C. § 2203 . Having reviewed the parties' legal arguments and the evidence in light of the legal authority addressing this issue, and for the following reasons, the Court finds there is no genuine issue of material fact that Michael Paulson is currently the acting…”
United States v. Sinclair, 347 F. Supp. 1129 (D. Del. 1972). “Under 26 U.S.C. § 2203 , 19 if an estate has no executor acting within the United States, then for federal estate tax purposes, any person in actual or constructive possession of property of the decedent within the United States shall be deemed an “executor”.”
Massachusetts Mut. Life Ins. Co. v. United States, 56 F.2d 897 (Ct. Cl. 1932). “Section 245 (a) (2) of the 1921 act was re-enacted by the Revenue Act of 1924, 43 Stat.”
Wilkes v. United States, 50 F. Supp. 2d 1281 (M.D. Fla. 1999). “See 26 U.S.C. § 2203 . Although § 2002 does not explicitly state the type (or types) of liability that it imposes, the applicable treasury regulation, caselaw, and other authority confirm that this section only imposes liability on an executor in his capacity as a representative…”
First Nat'l Bank of Shelby v. Dixon, 248 S.E.2d 416 (N.C. Ct. App. 1978). “§ 2002 ) makes the personal representative of an estate (defined in 26 U.S.C.A. § 2203 ) primarily liable for the federal estate tax.”
Helvering v. Montana Life Ins., 84 F.2d 623 (9th Cir. 1936). “§ 203 note) ; Revenue Act 1928, § 203 (a) (8), 26 U.S.C.A. § 2203 (a) (8), 1928 Ed. (26 U.”
Comm'r v. Great Am. Life Ins., 70 F.2d 133 (10th Cir. 1934). “791 , 843, 26 USCA § 2203 (a) (2) provides that life insurance companies may deduct from their gross income “4 per centum of the mean of the reserve funds required by law.”
Helvering v. Atlas Life Ins., 78 F.2d 166 (10th Cir. 1935). “842 , 843 (26 USCA § 2203 (a) (2). No. 1200. The pertinent facts on this appeal as found by the board are these: The town of Tulsa, Indian Territory, acquired from the Creek Nation on May 25, 1906, block 137, town of Tulsa, pursuant to the provisions of the Act of March 1, 1901…”
First Nat. Bank of Shelby v. Dixon, 248 S.E.2d 416 (N.C. Ct. App. 1978). “§ 2002 ) makes the personal representative of an estate (defined in 26 U.S.C.A. § 2203 ) primarily liable for the federal estate tax.”
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