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
Estate of Edward E. Hoenig, Morgan Guaranty Trust Company of New York and Samuel S. Zuckerberg, Executors, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Hoenig v. Commissioner
Docket No. 869-74
United States Tax Court
66 T.C. 471; 1976 U.S. Tax Ct. LEXIS 94;
June 15, 1976, Filed
Decision will be entered under Rule 155.
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…
2Cases cited18 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
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