Legal Opinion
Estate of Christiansen v. Commissioner
Court of Appeals for the Eighth Circuit
Decided November 13, 2009No. 08-3844PublishedCited by 12 opinions
1Opinion of the Court
MELLOY, Circuit Judge.
The Tax Court 1 held that a partial disclaimer was valid at least as to an amount that subsequently passed to a foundation that Helen Christiansen (“Christiansen”) named as a contingent beneficiary in her will. The Tax Court also held that Chris tiansen’s estate was entitled to a charitable deduction for this amount. The Commissioner of Internal Revenue appeals, and we affirm.
Christine Christiansen Hamilton (“Hamilton”), Christiansen’s only child and executor of Christiansen’s estate, disclaimed her interest in the estate “as finally determined for federal estate tax…
2Cases cited6 opinions
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Diane S. Blodgett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2005
- High Plains Genetics Research, Inc. v. J K Mill-Iron RanchSouth Dakota Supreme Court · 1995
- Ward v. LangeSouth Dakota Supreme Court · 1996
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Davis v. StateCourt of Criminal Appeals of Oklahoma · 2011
- B. Belk, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2014
- Graev v. CommissionerUnited States Tax Court · 2013
- Mohamed v. Comm'rUnited States Tax Court · 2012
- Estate of Petter v. CommissionerCourt of Appeals for the Ninth Circuit · 2011
7 more not listed; retrieve them via the Exa API.