Legal Opinion
Estate of Helen Christiansen, Christine Christiansen Hamilton, Personal Representative v. Commissioner
United States Tax Court
Decided January 24, 2008No. 15190-05Unknown
1Opinion of the Court
130 T.C. No. 1
UNITED STATES TAX COURT ESTATE OF HELEN CHRISTIANSEN, DECEASED, CHRISTINE CHRISTIANSEN HAMILTON, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15190-05. Filed January 24, 2008. H was the only legatee of her mother’s will. H disclaimed the portion of the gross estate that had a fair market value of more than $6,350,000. The will provided that any disclaimed portion would pass in part to a charitable foundation and in part to a charitable trust that would pay an annuity to the foundation. H did not disclaim a contingent remainder in…
2Cases cited17 opinions
- Commissioner v. TellierSupreme Court of the United States · 1966
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Diane S. Blodgett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2005
- Ward v. CommissionerUnited States Tax Court · 1986
- Commissioner of Internal Revenue v. ProcterCourt of Appeals for the Fourth Circuit · 1944
12 more not listed; retrieve them via the Exa API.