Estate of Greenberg v. Commissioner
United States Tax Court
Held, where an estate and an unrelated creditor of the decedent are in litigation over the enforceability of a debt which was valid at the time of the decedent's death and where a settlement is reached to which all beneficiaries with adverse interests and the Probate Court agree and where the claim is paid and allowed for State inheritance tax purposes and the final estate accounting, this Court will determine allowability of the claim under State law on the basis that all…
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Held, where an estate and an unrelated creditor of the decedent are in litigation over the enforceability of a debt which was valid at the time of the decedent's death and where a settlement is reached to which all beneficiaries with adverse interests and the Probate Court agree and where the claim is paid and allowed for State inheritance tax purposes and the final estate accounting, this Court will determine allowability of the claim under State law on the basis that all of the creditors' allegations in the State court suit are true. Held, further, under these facts, doubts as to the…
1Opinion of the Court
Estate of Mayer C. Greenberg, Deceased, Daniel B. Greenberg, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Greenberg v. Commissioner
Docket No. 14215-78
United States Tax Court
76 T.C. 680; 1981 U.S. Tax Ct. LEXIS 137;
April 27, 1981, Filed
Decision will be entered under Rule 155.
Held, where an estate and an unrelated creditor of the decedent are in litigation over the enforceability of a debt which was valid at the time of the decedent's death and where a settlement is reached to which all beneficiaries with adverse interests and the Probate Court agree and where…
2Cases cited11 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Knoll v. DavidsonCalifornia Supreme Court · 1974
- Estate of Hagmann v. CommissionerUnited States Tax Court · 1973
- Nathanson v. Superior CourtCalifornia Supreme Court · 1974
- Estate of Mary Redding Shedd, First National Bank of Arizona, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1963
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