Estate of Honickman v. Commissioner
United States Tax Court
Decedent made transfers of certain property within 3 years preceding his death. The income of decedent's wife had been used in payment of the joint Federal income tax liability of herself and decedent during a period of eighteen years preceding the date of death. Held, that the transfers of property by decedent were made in contemplation of death.
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Decedent made transfers of certain property within 3 years preceding his death. The income of decedent's wife had been used in payment of the joint Federal income tax liability of herself and decedent during a period of eighteen years preceding the date of death. Held, that the transfers of property by decedent were made in contemplation of death. Sec. 2035, I.R.C. 1954. Further, held, that decedent's wife had no valid claim for reimbursement under Pennsylvania law on account of that portion of the payments of Federal income tax of herself and decedent attributable to the latter's income and…
1Opinion of the Court
Tannenwald, Judge:
Respondent determined a deficiency of $23,-237.73 in the Federal estate tax of the Estate of Maurice H. Honick-man. Due to concessions by both parties, the only two issues remaining for our consideration are:(1) Whether the transfer of certain property in trust by the decedent within the 3 years preceding his death was made “in contemplation of death,” as that term is used in section 2036,1 and(2) Whether the decedent’s wife had a valid claim against her husband’s estate for Federal income taxes paid by her on her husband’s behalf from 1948 through 1965.
GENERAL FINDINGS OP…
2Cases cited19 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- United States v. WellsSupreme Court of the United States · 1931
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Shapiro v. ShapiroSupreme Court of Pennsylvania · 1966
- Lapayowker v. Lincoln College Preparatory SchoolSupreme Court of Pennsylvania · 1956
14 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Estate of Lowe v. CommissionerUnited States Tax Court · 1975
- Estate of Labombarde v. CommissionerUnited States Tax Court · 1972
- Estate of Ross H. Compton, Deceased, by First National Bank of Middletown v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1976
- Estate of Silverman v. CommissionerUnited States Tax Court · 1973
- Estate of Carlstrom v. CommissionerUnited States Tax Court · 1981
15 more not listed; retrieve them via the Exa API.