Estate of Dreyer v. Commissioner
United States Tax Court
Held: 1. Executors of a decedent's estate are entitled to renounce decedent's testate share of the estate of his deceased wife under law of New York prior to effective date of statutory provisions for renunciation of testate interests in New York even when the renunciation was made over 2 years after death of decedent's wife and probate of her will.
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Held: 1. Executors of a decedent's estate are entitled to renounce decedent's testate share of the estate of his deceased wife under law of New York prior to effective date of statutory provisions for renunciation of testate interests in New York even when the renunciation was made over 2 years after death of decedent's wife and probate of her will. Estate of Hoenig v. Commissioner, 66 T.C. 471 (1976), considered applicable on this issue despite factual differences and followed. 2. Prior to effective date of statutory provisions in New York as to renunciation of testate interest in estate,…
1Opinion of the Court
Scott, Judge:
Respondent determined a deficiency in estate tax in the amount of $8,603.58. The issue for decision is whether there should be included in the gross estate of decedent Samuel A. Dreyer the value of the residuary estate of his spouse who predeceased him. The resolution of this issue depends upon whether a document executed by the executors of the Estate of Samuel A. Dreyer renouncing that decedent’s interest in the estate of Annette S. Dreyer is valid for the purpose of determining estate tax liabilities.
FINDINGS OF FACT
Some of the facts have been stipulated and are found…
2Cases cited21 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Oliver v. WellsNew York Court of Appeals · 1930
- Albany Hospital v. . Albany Guardian SocietyNew York Court of Appeals · 1915
- Brown v. RoutzahnCourt of Appeals for the Sixth Circuit · 1933
- In re the Transfer Tax upon the Estate of WolfeAppellate Division of the Supreme Court of the State of New York · 1903
16 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Rolin v. CommissionerUnited States Tax Court · 1977
- Estate of Genevieve Rolin, Deceased, Haydee Rolin and Marine Midland Bank New York, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1978
- Jewett v. CommissionerUnited States Tax Court · 1978
- Estate of Pfohl v. CommissionerUnited States Tax Court · 1978
- Estate of Dreyer v. CommissionerUnited States Tax Court · 1977
4 more not listed; retrieve them via the Exa API.