Estate of Lazar v. Commissioner
United States Tax Court
Decedent, shortly prior to her husband's death, entered an agreement with him at his insistence, promising, in return for his maintaining her as the sole heir in his will, to leave three-fourths of her estate to certain of his nieces and nephews. Most of the property held by decedent and her husband at the time of his death was held as joint tenants by the entirety.
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Decedent, shortly prior to her husband's death, entered an agreement with him at his insistence, promising, in return for his maintaining her as the sole heir in his will, to leave three-fourths of her estate to certain of his nieces and nephews. Most of the property held by decedent and her husband at the time of his death was held as joint tenants by the entirety. After making several wills complying with the agreement, decedent, about 15 years after her husband's death, made a will leaving most of her estate to her nephew. Some of her husband's nieces brought suit to set aside decedent's…
1Opinion of the Court
Estate of Lena G. Lazar, Deceased, Joseph C. Chapman, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Lazar v. Commissioner
Docket No. 3564-69
United States Tax Court
58 T.C. 543; 1972 U.S. Tax Ct. LEXIS 97;
June 27, 1972, Filed
Decision will be entered for respondent.
Decedent, shortly prior to her husband's death, entered an agreement with him at his insistence, promising, in return for his maintaining her as the sole heir in his will, to leave three-fourths of her estate to certain of his nieces and nephews. Most of the property held by decedent and her husband at…
2Cases cited23 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- United States v. StapfSupreme Court of the United States · 1964
- Taft v. CommissionerSupreme Court of the United States · 1938
- Brenner v. SukenikSupreme Court of Pennsylvania · 1963
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