1. Home
  2. Browse Decisions
  3. T.C.
  4. 66 T.C.
  5. 66 T.C. 471 (1976)
 

ESTATE OF HOENIG v. COMMISSIONER

Docket No. 869-74.

66 T.C. 471 (1976)

ESTATE OF EDWARD E. HOENIG, MORGAN GUARANTY TRUST COMPANY OF NEW YORK AND SAMUEL S. ZUCKERBERG, EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 15, 1976.

Attorney(s) appearing for the Case

Thomas J. McGrath, for the petitioners.

Marion L. Westen and Theodore J. Kletnick, for the respondent.

FAY, Judge:

Respondent determined a deficiency of $108,583.54 in Federal estate taxes. We must decide if a legacy bequeathed to the decedent by his wife, Ethel G. Hoenig, and renounced by his executors subsequent to his death, is includable in his gross estate for purposes of the Federal estate tax.

FINDINGS OF FACT

Certain facts have been stipulated and are so found.

Edward E. Hoenig, the decedent, died a resident of New York, N.Y...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases