Estate of Honigman v. Commissioner
United States Tax Court
Decedent gave her residence to her daughter, who lived in an apartment. The plan was that the residence would be sold, that the daughter would buy a new house, in which the decedent would reside, and that, pending the consummation of the foregoing, decedent would continue to live in the old residence. Contracts were made to sell the house. Decedent continued to live in the residence and died before the contracts were closed.
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Decedent gave her residence to her daughter, who lived in an apartment. The plan was that the residence would be sold, that the daughter would buy a new house, in which the decedent would reside, and that, pending the consummation of the foregoing, decedent would continue to live in the old residence. Contracts were made to sell the house. Decedent continued to live in the residence and died before the contracts were closed. Held, the old residence is includable in decedent's estate since she retained the possession or enjoyment thereof for a period which in fact did not end before her death.…
1Opinion of the Court
Tannenwald, Judge:
Respondent determined a deficiency of $10,024.95 in the estate tax of Florence Honigman. The only issue before us is whether the value of a residence is to be included in the estate as a transfer subject to a retained interest under section 2036.1
FINDINGS OF FACT
Some of the facts are stipulated and are found accordingly. The stipulation of facts and attached exhibits are incorporated herein by this reference.
Abraham Shlefstein is the executor of the Estate of Florence Honigman, who died at the age of 56, a resident of Brooklyn, N.Y., on June 2, 1969. At the time the petition…
2Cases cited11 opinions
- Miles v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1922
- United States v. Estate of GraceSupreme Court of the United States · 1969
- Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Estate of Linderme v. CommissionerUnited States Tax Court · 1969
- Gutchess v. CommissionerUnited States Tax Court · 1966
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Estate of Spruill v. CommissionerUnited States Tax Court · 1987
- Estate of Lydia G. Maxwell, Deceased First National Bank of Long Island Victor C. McCuaig Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1993
- Estate of Rapelje v. CommissionerUnited States Tax Court · 1979
- Estate of Reichardt v. CommissionerUnited States Tax Court · 2000
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1986
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