Estate of Hundley v. Commissioner
United States Tax Court
Following over a year of continuous intense litigation between decedent and his wife in various courts and jurisdictions, they executed a negotiated agreement settling their disputes, pursuant to which decedent transferred certain securities to a trust for the benefit of the wife.
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Following over a year of continuous intense litigation between decedent and his wife in various courts and jurisdictions, they executed a negotiated agreement settling their disputes, pursuant to which decedent transferred certain securities to a trust for the benefit of the wife. The separation agreement provided that the transfer in trust was made both in consideration for the relinquishment of all past or present claims, demands, and causes of action held by either against the other (including the wife's right to support) and in consideration for the relinquishment of all property rights…
1Opinion of the Court
Estate of H. B. Hundley, Deceased, George H. Beuchert, Jr., and William J. McWilliams, Co-Executors, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Hundley v. Commissioner
Docket Nos. 4516-67, 4517-67
United States Tax Court
52 T.C. 495; 1969 U.S. Tax Ct. LEXIS 105;
June 24, 1969, Filed
Decisions will be entered under Rule 50.
Following over a year of continuous intense litigation between decedent and his wife in various courts and jurisdictions, they executed a negotiated agreement settling their disputes, pursuant to which decedent transferred certain securities to a trust…
2Cases cited13 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Merrill v. FahsSupreme Court of the United States · 1945
- Nat Harrison Assoc., Inc. v. CommissionerUnited States Tax Court · 1964
- Harris v. CommissionerSupreme Court of the United States · 1950
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