Estate of Hoffman v. Commissioner
United States Tax Court
All the assets of H and W consisted of community property in which W had a one-half vested interest under California law. H's will provided for the establishment of a testamentary trust out of the residue of his estate after a minor bequest of his interest in certain tangible personal property to W. His will also provided for the payment of all death taxes out of the residue of his estate.
Read the full summary
All the assets of H and W consisted of community property in which W had a one-half vested interest under California law. H's will provided for the establishment of a testamentary trust out of the residue of his estate after a minor bequest of his interest in certain tangible personal property to W. His will also provided for the payment of all death taxes out of the residue of his estate. Upon his death, all of the community property was subject to administration as part of his probate estate prior to distribution of W's one-half interest therein. The probate estate in fact paid all the…
1Opinion of the Court
OPINION
Raum, Judge:
The Commissioner determined an estate tax deficiency of $10,684.73 against the Estate of Gertrude Hoffman. Several issues have been resolved by agreement of the parties. The remaining dispute concerns property which was subject to administration of the probate estate of Gertrude Hoffman’s late husband and which, on completion of administration, was transferred to a testamentary trust established by him of which she was the trustee and the sole income beneficiary for life. The question presented is whether certain assets thus transferred to the trust belonged to Gertrude…
2Cases cited7 opinions
- Gregory v. CommissionerUnited States Tax Court · 1963
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
- Estate of De LaveagaCalifornia Supreme Court · 1958
- Bishop v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1945
- Bishop v. CommissionerUnited States Tax Court · 1945
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Hoffman v. CommissionerUnited States Tax Court · 1982