H and W cannot agree on a property settlement before they are divorced. H does not...

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H and W cannot agree on a property settlement before they are divorced. H does not want to give W anything. The court, in granting their divorce, orders H to pay S100,000 1o W. a. Has H made a gift for gift tax purposes when he pays this judgment? b. Assume that H dies before the transfer, but after the divorce, and that W files a claim for the payment in H's estate. Would H's estate receive a deduction under § 2053? H and W cannot agree on a property settlement before they are divorced. H does not want to give W anything. The court, in granting their divorce, orders H to pay S100,000 1o W. a. Has H made a gift for gift tax purposes when he pays this judgment? b. Assume that H dies before the transfer, but after the divorce, and that W files a claim for the payment in H's estate. Would H's estate receive a deduction under § 2053?

Answer rating: 100% (QA)

a Yes b No The f... View the full answer