Hardenbergh v. Commissioner
United States Tax Court
Gift Tax. -- Held, petitioners, as heirs of decedent, a resident of Minnesota, who died intestate, had no power to prevent by renunciation passage of title to themselves to their shares in his estate immediately upon his death, and an instrument which was executed by them after his death, labeled a "renunciation," effected a transfer of such title to decedent's other heir, subject to gift tax under section 1000, Internal Revenue Code.
1Opinion of the Court
Ianthe B. Hardenbergh, Petitioner, v. Commissioner of Internal Revenue, Respondent. Gabrielle Hardenbergh, Petitioner, v. Commissioner of Internal Revenue, Respondent
Hardenbergh v. Commissioner
Docket Nos. 25614, 25615
United States Tax Court
17 T.C. 166; 1951 U.S. Tax Ct. LEXIS 112;
August 6, 1951, Promulgated
Decisions will be entered for the respondent.
Gift Tax. -- Held, petitioners, as heirs of decedent, a resident of Minnesota, who died intestate, had no power to prevent by renunciation passage of title to themselves to their shares in his estate immediately upon his death, and an instrument…
2Cases cited10 opinions
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Brown v. RoutzahnCourt of Appeals for the Sixth Circuit · 1933
- Hardenbergh v. CommissionerUnited States Tax Court · 1951
- Bengtson v. SetterbergSupreme Court of Minnesota · 1949
- Bostian v. MilensMissouri Court of Appeals · 1946
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