Renard v. Commissioner
United States Board of Tax Appeals
1. ESTATE TAX - GROSS ESTATE. - The value of the interest of the decedent in Missouri real estate at the time of his death forms no part of his gross estate for purposes of Federal estate tax under the Revenue Act of 1924. Crooks v. Harrelson,282 U.S. 55. 2. Id. - The widow did not claim or receive the widow's child's share of decedent's personal estate to which she may have been entitled under section 319, R.S. Mo., 1919, but instead accepted the terms of the will.
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1. ESTATE TAX - GROSS ESTATE. - The value of the interest of the decedent in Missouri real estate at the time of his death forms no part of his gross estate for purposes of Federal estate tax under the Revenue Act of 1924. Crooks v. Harrelson,282 U.S. 55. 2. Id. - The widow did not claim or receive the widow's child's share of decedent's personal estate to which she may have been entitled under section 319, R.S. Mo., 1919, but instead accepted the terms of the will. Held, that respondent did not err in including in the gross estate the value of all of decedent's personal property.…
1Opinion of the Court
OPINION.
Teussell :
In this proceeding petitioner, the executor of the estate of Louis Renard, deceased, contends that the respondent, in his determination of a deficiency in estate tax, in the amount of $4,198.62, erred in including in the decedent’s gross estate (1) the value of the interest of decedent in Missouri real estate at the time of his death, and (2) the value of the widow’s child’s share of the personal estate of decedent at the time of his death.
Louis Renard, a resident of St. Louis, Mo., died testate on Septem-bér 21, 1925, and was survived by his widow and three children. At the…
2Cases cited1 opinion
- Crooks v. HarrelsonSupreme Court of the United States · 1930
3Cited by1 opinion
- Renard v. CommissionerUnited States Board of Tax Appeals · 1931