Renard v. Commissioner
United States Board of Tax Appeals
1. ESTATE TAX - GROSS ESTATE. - The value of the interest of the decedent in Missouri real estate at the time of his death forms no part of his gross estate for purposes of Federal estate tax under the Revenue Act of 1924. Crooks v. Harrelson,282 U.S. 55. 2. Id. - The widow did not claim or receive the widow's child's share of decedent's personal estate to which she may have been entitled under section 319, R.S. Mo., 1919, but instead accepted the terms of the will.
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1. ESTATE TAX - GROSS ESTATE. - The value of the interest of the decedent in Missouri real estate at the time of his death forms no part of his gross estate for purposes of Federal estate tax under the Revenue Act of 1924. Crooks v. Harrelson,282 U.S. 55. 2. Id. - The widow did not claim or receive the widow's child's share of decedent's personal estate to which she may have been entitled under section 319, R.S. Mo., 1919, but instead accepted the terms of the will. Held, that respondent did not err in including in the gross estate the value of all of decedent's personal property.…
1Opinion of the Court
WALLACE RENARD, EXECUTOR, ESTATE OF LOUIS RENARD, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Renard v. Commissioner
Docket No. 35444.
United States Board of Tax Appeals
21 B.T.A. 1350; 1931 BTA LEXIS 2207;
January 23, 1931, Promulgated
1. ESTATE TAX - GROSS ESTATE. - The value of the interest of the decedent in Missouri real estate at the time of his death forms no part of his gross estate for purposes of Federal estate tax under the Revenue Act of 1924. Crooks v. Harrelson,282 U.S. 55.
2. Id. - The widow did not claim or receive the widow's child's share of decedent's…
2Cases cited3 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Mercantile-Commerce Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1931
- Renard v. CommissionerUnited States Board of Tax Appeals · 1931