Estate of Honickman v. Commissioner
United States Tax Court
Decedent made transfers of certain property within 3 years preceding his death. The income of decedent's wife had been used in payment of the joint Federal income tax liability of herself and decedent during a period of eighteen years preceding the date of death. Held, that the transfers of property by decedent were made in contemplation of death.
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Decedent made transfers of certain property within 3 years preceding his death. The income of decedent's wife had been used in payment of the joint Federal income tax liability of herself and decedent during a period of eighteen years preceding the date of death. Held, that the transfers of property by decedent were made in contemplation of death. Sec. 2035, I.R.C. 1954. Further, held, that decedent's wife had no valid claim for reimbursement under Pennsylvania law on account of that portion of the payments of Federal income tax of herself and decedent attributable to the latter's income and…
1Opinion of the Court
Estate of Maurice H. Honickman, Deceased, Kate Honickman, Harold A. Honickman and Girard Trust Bank, Coexecutors, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Honickman v. Commissioner
Docket No. 3660-69
United States Tax Court
58 T.C. 132; 1972 U.S. Tax Ct. LEXIS 141;
April 26, 1972, Filed
Decision will be entered under Rule 50.
Decedent made transfers of certain property within 3 years preceding his death. The income of decedent's wife had been used in payment of the joint Federal income tax liability of herself and decedent during a period of eighteen years preceding the…
2Cases cited20 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- United States v. WellsSupreme Court of the United States · 1931
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Shapiro v. ShapiroSupreme Court of Pennsylvania · 1966
- Morrish v. MorrishSupreme Court of Pennsylvania · 1918
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