Estate of E. J. Hyland v. Commissioner
United States Tax Court
E. J. Hyland died testate February 3, 1937. Petitioner and her sister qualified and were appointed executrices of his estate. Decedent's will provided for a trust to be established. Beneficiaries were certain designated relatives and their children. The executrices were to be trustees following their qualification and appointment as such.
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E. J. Hyland died testate February 3, 1937. Petitioner and her sister qualified and were appointed executrices of his estate. Decedent's will provided for a trust to be established. Beneficiaries were certain designated relatives and their children. The executrices were to be trustees following their qualification and appointment as such. At the time of decedent's death the cash and personal property on hand were insufficient to pay his personal obligations and other claims outstanding against the estate. Two pieces of real property in the City of Portland were included in the assets of the…
1Opinion of the Court
Estate of E. J. Hyland, Deceased, Gertrude M. Dove, Executrix v. Commissioner.
Estate of E. J. Hyland v. Commissioner
Docket No. 22289.
United States Tax Court
1951 Tax Ct. Memo LEXIS 117; 10 T.C.M. (CCH) 823; T.C.M. (RIA) 51255;
August 30, 1951
E. J. Hyland died testate February 3, 1937. Petitioner and her sister qualified and were appointed executrices of his estate. Decedent's will provided for a trust to be established. Beneficiaries were certain designated relatives and their children. The executrices were to be trustees following their qualification and appointment as such. At the time of…
2Cases cited7 opinions
- Chick v. CommissionerUnited States Tax Court · 1946
- Bellinger v. ThompsonOregon Supreme Court · 1894
- Roach's EstateOregon Supreme Court · 1907
- Bruner v. CommissionerUnited States Tax Court · 1944
- In Re Workman's EstateOregon Supreme Court · 1936
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