Hamar v. Commissioner
United States Tax Court
1. Held, that petitioner Jeanne Hamar, as successor trustee of the testamentary trust created under the will of a decedent, is severally liable as a transferee of said decedent's estate in the limited amount determined by the Commissioner, for the unpaid deficiency in estate tax and addition to tax owed by said decedent's estate, plus interest according to law; and that the existence of such liability is not prevented by the facts: (1) That the residuary legatee of the…
Read the full summary
1. Held, that petitioner Jeanne Hamar, as successor trustee of the testamentary trust created under the will of a decedent, is severally liable as a transferee of said decedent's estate in the limited amount determined by the Commissioner, for the unpaid deficiency in estate tax and addition to tax owed by said decedent's estate, plus interest according to law; and that the existence of such liability is not prevented by the facts: (1) That the residuary legatee of the decedent's estate also is severally liable as a transferee for said taxes and interest; or (2) that the estate tax…
1Opinion of the Court
Pierce, Judge:
The respondent determined the following transferee liabilities, in respect of an unpaid deficiency in estate tax, addition to tax for fraud, and interest, which this Court in a prior case determined to be due from the estate of Lottie Hamar, deceased:
[[Image here]]
All of said cases were consolidated for trial.
Regarding the case bearing docket No. 3727-62, respondent has conceded on brief that, due to his failure to prove actual or constructive notice to the fiduciary as to the Government’s tax claims against the decedent’s estate, the personal liability of said fiduciary has not…
2Cases cited20 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Commissioner v. SternSupreme Court of the United States · 1958
- Bruning v. United StatesSupreme Court of the United States · 1964
- City of New York v. SaperSupreme Court of the United States · 1949
15 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Frost v. CommissionerUnited States Tax Court · 1993
- McKowen v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 2004
- O'Sullivan v. CommissionerUnited States Tax Court · 1994
- Magill v. Comm'rUnited States Tax Court · 1982
- Hamar v. CommissionerUnited States Tax Court · 1964
2 more not listed; retrieve them via the Exa API.