Hanch v. Commissioner
United States Tax Court
1. The decedent had a one-third interest in the estate of his deceased wife, which had not yet been distributed at the date of his death. Distribution was made to his estate somewhat less than two months after his death. Held, the decedent's interest in his wife's estate must be measured by one-third of the value of her estate as it was composed on the date of his death, rather than by the specific assets that were subsequently distributed to his estate.
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1. The decedent had a one-third interest in the estate of his deceased wife, which had not yet been distributed at the date of his death. Distribution was made to his estate somewhat less than two months after his death. Held, the decedent's interest in his wife's estate must be measured by one-third of the value of her estate as it was composed on the date of his death, rather than by the specific assets that were subsequently distributed to his estate. Section 811 (a), I. R. C. 2. Held, that one-third of the net assets of the wife's estate, as it was composed on the date of her husband's…
1Opinion of the Court
Estate of Charles C. Hanch, Deceased, Hazel M. Hanch, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent
Hanch v. Commissioner
Docket No. 30093
United States Tax Court
19 T.C. 65; 1952 U.S. Tax Ct. LEXIS 65;
October 27, 1952, Promulgated
Decision will be entered under Rule 50.
1. The decedent had a one-third interest in the estate of his deceased wife, which had not yet been distributed at the date of his death. Distribution was made to his estate somewhat less than two months after his death. Held, the decedent's interest in his wife's estate must be measured by one-third of the…
Also in this document: Dissent.
2Cases cited7 opinions
- Buck v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- Estate of Rainger v. CommissionerUnited States Tax Court · 1949
- Bahr v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Middlekauff v. CommissionerUnited States Tax Court · 1943
- Commissioner v. GarlandCourt of Appeals for the First Circuit · 1943
2 more not listed; retrieve them via the Exa API.