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
Estate of Samuel A. Dreyer, Deceased, Robert A. Dreyer and Edward L. Dreyer, Executors, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Dreyer v. Commissioner
Docket No. 9811-74
United States Tax Court
68 T.C. 275; 1977 U.S. Tax Ct. LEXIS 101;
May 31, 1977, Filed
Decision will be entered under Rule 155.
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…
2Cases cited22 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
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