Legal Opinion
Hanauer's Estate v. Commissioner of Internal Rev.
Court of Appeals for the Second Circuit
Decided June 19, 1945No. 218PublishedCited by 32 opinions
1Opinion of the Court
HINCKS, District Judge.
This is a petition by the executors under the will of Jerome J. Hanauer to review a decision of the Tax Court sustaining a deficiency in the estate tax assessed against the estate which had resulted from the failure of the executors to include in the gross estate the value of the corpus of a trust created by the decedent’s wife on June 3, 1932. On that day, the decedent and his wife had each transferred in trust a substantial portion of their respective estates.
The indenture executed by the decedent limited the trust corpus to life estates first in his wife and then in…
2Cases cited5 opinions
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Cole's Estate v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- Commissioner of Internal Revenue v. McLeanCourt of Appeals for the Fifth Circuit · 1942
- Estate of Lindsay v. CommissionerUnited States Tax Court · 1943
- Colonial Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
3Cited by32 opinions
- Orvis v. HigginsCourt of Appeals for the Second Circuit · 1950
- United States v. Estate of GraceSupreme Court of the United States · 1969
- Estate of Bischoff v. CommissionerUnited States Tax Court · 1977
- In Re Lueders'estateCourt of Appeals for the Third Circuit · 1947
- Estate of Florence B. Moreno, Deceased, Harriet Moreno Bischoff and St. Louis Union Trust Company, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
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