Estate of Hoenig v. Commissioner
United States Tax Court
Held, a legacy to which the decedent was entitled at the time of his death was not includable in his gross estate for purposes of sec. 2001, I.R.C. 1954, as amended, where, within a reasonable time of the death of the testatrix, the legacy was disclaimed by the decedent's executors in compliance with applicable State law.
1Opinion of the Court
Fay, Judge:
Respondent determined a deficiency of $108,583.54 in Federal estate taxes. We must decide if a legacy bequeathed to the decedent by his wife, Ethel G. Hoenig, and renounced by his executors subsequent to his death, is includable in his gross estate for purposes of the Federal estate tax.
FINDINGS OF FACT
Certain facts have been stipulated and are so found.
Edward E. Hoenig, the decedent, died a resident of New York, N.Y., on May 6, 1970. On June 3, 1970, his last will and testament was admitted to probate and letters testamentary were issued to his executors by the Surrogate’s Court,…
2Cases cited17 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Albany Hospital v. . Albany Guardian SocietyNew York Court of Appeals · 1915
- Brown v. RoutzahnCourt of Appeals for the Sixth Circuit · 1933
- First National Bank of Montgomery v. United StatesDistrict Court, M.D. Alabama · 1959
12 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Estate of Rolin v. CommissionerUnited States Tax Court · 1977
- Estate of Genevieve Rolin, Deceased, Haydee Rolin and Marine Midland Bank New York, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1978
- Jewett v. CommissionerUnited States Tax Court · 1978
- Estate of Pfohl v. CommissionerUnited States Tax Court · 1978
- Estate of Dreyer v. CommissionerUnited States Tax Court · 1977
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