Hagenlocher v. Commissioner
United States Tax Court
Held, on the facts, judgments were includable in decedent's gross estate because they were not assigned or satisfied prior to his death. Held, further, this Court is not bound by an orphans' court decision which reached no determination on the merits as to decedent's interest in the judgments.
1Opinion of the Court
Estate of Frank Hagenlocher, Deceased, William Hagenlocher, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent
Hagenlocher v. Commissioner
Docket No. 92990
United States Tax Court
42 T.C. 1015; 1964 U.S. Tax Ct. LEXIS 47;
September 8, 1964, Filed
Decision will be entered for the respondent.
Held, on the facts, judgments were includable in decedent's gross estate because they were not assigned or satisfied prior to his death. Held, further, this Court is not bound by an orphans' court decision which reached no determination on the merits as to decedent's interest in the…
2Cases cited16 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- United States v. LefflerSupreme Court of the United States · 1837
- Helvering v. BullardSupreme Court of the United States · 1938
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