Hoffman v. Commissioner
United States Board of Tax Appeals
1. That part of the estate of a former decedent of which the present decedent was given the power of appointment by will should not be included in the present decedent's estate, the power of appointment not having been exercised. 2. Held, under the evidence, that the property of the decedent can be identified as having been received by bequest, devise or inheritance from a person who died within five years prior to the death of the decedent, or as having been received in…
Read the full summary
1. That part of the estate of a former decedent of which the present decedent was given the power of appointment by will should not be included in the present decedent's estate, the power of appointment not having been exercised. 2. Held, under the evidence, that the property of the decedent can be identified as having been received by bequest, devise or inheritance from a person who died within five years prior to the death of the decedent, or as having been received in exchange for property so received.
1Opinion of the Court
APPEAL OF ESTATE OF ISABELLA C. HOFFMAN, MEYER C. HOFFMAN ET AL., EXECUTORS.
Hoffman v. Commissioner
Docket No. 5338.
United States Board of Tax Appeals
3 B.T.A. 1361; 1926 BTA LEXIS 2421;
April 20, 1926, Decided Submitted February 15, 1926.
1. That part of the estate of a former decedent of which the present decedent was given the power of appointment by will should not be included in the present decedent's estate, the power of appointment not having been exercised.
2. Held, under the evidence, that the property of the decedent can be identified as having been received by bequest, devise or…
2Cases cited1 opinion
- Appeal of Estate of HoffmanUnited States Board of Tax Appeals · 1926