Hirsch v. Commissioner
United States Tax Court
Harold Hirsch, husband of petitioner, died testate in September 1939, leaving a large estate with considerable indebtedness and other claims against it. In his will, after a few specific bequests to his wife, he bequeathed the remainder of his estate to trustees for the benefit of his wife during her lifetime, with remainders to his children. Executors were appointed and during the taxable years 1940 and 1941 the estate was in process of active administration.
Read the full summary
Harold Hirsch, husband of petitioner, died testate in September 1939, leaving a large estate with considerable indebtedness and other claims against it. In his will, after a few specific bequests to his wife, he bequeathed the remainder of his estate to trustees for the benefit of his wife during her lifetime, with remainders to his children. Executors were appointed and during the taxable years 1940 and 1941 the estate was in process of active administration. Held, that during the taxable years the residuary assets of the estate had not been turned over to the testamentary trust and section…
1Opinion of the Court
Marie B. Hirsch, Petitioner, v. Commissioner of Internal Revenue, Respondent
Hirsch v. Commissioner
Docket No. 10280
United States Tax Court
9 T.C. 896; 1947 U.S. Tax Ct. LEXIS 39;
November 5, 1947, Promulgated
Decision will be entered under Rule 50.
Harold Hirsch, husband of petitioner, died testate in September 1939, leaving a large estate with considerable indebtedness and other claims against it. In his will, after a few specific bequests to his wife, he bequeathed the remainder of his estate to trustees for the benefit of his wife during her lifetime, with remainders to his children. Executors…
2Cases cited5 opinions
- Chick v. CommissionerUnited States Tax Court · 1946
- Bruner v. CommissionerUnited States Tax Court · 1944
- Alston v. CommissionerUnited States Tax Court · 1947
- First Nat'l Bank v. CommissionerUnited States Tax Court · 1946
- Hirsch v. CommissionerUnited States Tax Court · 1947