Zietz v. Commissioner
United States Tax Court
The decedent, Hedwig Zietz, was the widow of Hugo Zietz and the mother of Hugo, Jr., and Willy Zeitz. All were citizens of Germany. Hugo died testate, a resident of Germany, in 1927. German law applies to the construction of his will. Before his death he sold his business. He deposited a large part of the proceeds in various banks in the joint names of himself and his wife. The bank accounts were included in his gross estate.
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The decedent, Hedwig Zietz, was the widow of Hugo Zietz and the mother of Hugo, Jr., and Willy Zeitz. All were citizens of Germany. Hugo died testate, a resident of Germany, in 1927. German law applies to the construction of his will. Before his death he sold his business. He deposited a large part of the proceeds in various banks in the joint names of himself and his wife. The bank accounts were included in his gross estate. Under his will, Hedwig was appointed the provisional or first heir, and their two sons were named the reversionary or final heirs. It was proper procedure under German…
1Opinion of the Court
Estate of Hedwig Zietz, Willy Zietz, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent
Zietz v. Commissioner
Docket No. 58654
United States Tax Court
34 T.C. 351; 1960 U.S. Tax Ct. LEXIS 142;
May 31, 1960, Filed
Decision will be entered for the petitioner.
The decedent, Hedwig Zietz, was the widow of Hugo Zietz and the mother of Hugo, Jr., and Willy Zeitz. All were citizens of Germany. Hugo died testate, a resident of Germany, in 1927. German law applies to the construction of his will. Before his death he sold his business. He deposited a large part of the proceeds in…
2Cases cited21 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Blair v. CommissionerSupreme Court of the United States · 1937
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- Terry v. . WigginsNew York Court of Appeals · 1872
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