Hardenbergh v. Commissioner
United States Tax Court
Gift Tax. -- Held, petitioners, as heirs of decedent, a resident of Minnesota, who died intestate, had no power to prevent by renunciation passage of title to themselves to their shares in his estate immediately upon his death, and an instrument which was executed by them after his death, labeled a "renunciation," effected a transfer of such title to decedent's other heir, subject to gift tax under section 1000, Internal Revenue Code.
1Opinion of the Court
OPINION.
Johnson, Judge:
In effect section 1000 of the Internal Revenue Code imposes a gift tax upon “the transfer of property by gift,” and stipulates “that the tax shall apply whether the gift is direct or indirect.”
Within the meaning of this provision of the Code, as interpreted by the courts, did petitioners, heirs of George S. Hardenbergh, deceased, by the renunciation or relinquishment of their interest in his estate, thereby make a gift of same to George Adams Hardenbergh, decedent’s only other heir?
Petitioners, in support of their contention that such renunciation or relinquishment did…
2Cases cited9 opinions
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Brown v. RoutzahnCourt of Appeals for the Sixth Circuit · 1933
- Bengtson v. SetterbergSupreme Court of Minnesota · 1949
- Bostian v. MilensMissouri Court of Appeals · 1946
- Barnes v. VerrySupreme Court of Minnesota · 1928
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3Cited by21 opinions
- Hardenbergh v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Eighth Circuit · 1952
- Fuller v. CommissionerUnited States Tax Court · 1961
- Luehrmann v. CommissionerUnited States Tax Court · 1959
- Estate of Kinney v. CommissionerUnited States Tax Court · 1963
- Estate of Hoenig v. CommissionerUnited States Tax Court · 1976
16 more not listed; retrieve them via the Exa API.