Legal Opinion
In Re Estate of Harold Hartshorne, Deceased. Harold Hartshorne, Jr., and James M. Hartshorne, Executors v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided October 28, 1968No. 32199_1PublishedCited by 24 opinions
1Opinion of the Court
J. JOSEPH SMITH, Circuit Judge:
Harold Hartshorne died on February 15, 1961, leaving a will providing that one-third of his residuary estate (after certain exclusions and less $100,000) be placed in trust, the income to be paid to his former wife Mary during her lifetime and the principal to be paid to their three adult children upon her death. The provisions for Mary and the adult children were made pursuant to a settlement agreement ratified and adopted as part of a Nevada divorce decree in 1942.
In the federal estate tax return, the decedent’s executors claimed that the entire amount of the…
2Cases cited8 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Harris v. CommissionerSupreme Court of the United States · 1950
- Rosenthal v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- United States v. Howard Past, of the Estate of Edna C. Rosedale Ogg, DeceasedCourt of Appeals for the Ninth Circuit · 1965
- Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
3 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Bank of New York v. United StatesCourt of Appeals for the Third Circuit · 1975
- A. Frederic Leopold and Walter A. Keane, as Executors of the Estate of Hans G. M. De Schulthess, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Estate of D'Ambrosio v. CommissionerUnited States Tax Court · 1995
- Spruance v. CommissionerUnited States Tax Court · 1973
- Marianne Crocker Elrick v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1973
19 more not listed; retrieve them via the Exa API.