Hoffenberg v. COMMISSIONER OF INTERNAL REVENUE
Decision Date | 23 June 1955 |
Docket Number | Docket 23456.,No. 307,307 |
Citation | 223 F.2d 470 |
Parties | Esther HOFFENBERG and Morris Weintraub, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. |
Court | U.S. Court of Appeals — Second Circuit |
Maurice A. Schnur, New York City, for petitioners.
Melva M. Graney, H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Assts. to Atty. Gen., Washington, D. C., for respondent.
Before L. HAND, SWAN and FRANK, Circuit Judges.
Affirmed upon the opinion of the Tax Court. 22 T.C. 1185.
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Pipe's Estate v. Commissioner of Internal Revenue
... ... Starrett v. Commissioner, 1 Cir., 1955, 223 F.2d 163. Cf. Estate of Shedd v. Commissioner, 9 Cir., 1956, 237 F.2d 345; Estate of Hoffenberg v. Commissioner, 1954, 22 T.C. 1185, affirmed per curiam, 2 Cir., 1955, 223 F.2d 470. Here the appellant has failed to prove that this bequest falls within any of the express provisions for marital deductions under the 1939 Code ... Affirmed ... SWAN, Circuit Judge ... ...
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Ellis v. Comm'r of Internal Revenue (In re Estate of Ellis), Docket No. 55204.
...26 T.C. 694ESTATE OF HARRY A. ELLIS, DECEASED, HELEN R. ELLIS, BERNARD B. LARGMAN AND DAN DENENBERG, EXECUTORS, PETITIONERS,v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Docket No. 55204.Tax Court of the United States.Filed June 26, 1956 ... [26 T.C. 694] Herman H. Krekstein, Esq., ... Rev. Rul. 518, 1955-2 C.B. 384.Cases cited by the respondent are distinguishable. In Estate of Louis B. Hoffenberg, 22 T.C. 1185, affirmed 223 F.2d 470 (C.A. 2), we held that a devise failed to qualify for the marital deduction where the power given to the widow ... ...
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Hohensee v. Comm'r of Internal Revenue (In re Estate of Hohensee), Docket No. 51222.
...a terminable interest that no marital deduction is permissible. Estate of Louis B. Hoffenberg, 22 T.C. 1185, affirmed per curiam (C.A. 2) 223 F.2d 470; Estate of Frank E. Tingley, 22 T.C. 402, affirmed sub nom. Starrett v. Commissioner, (C.A. 1) 223 F.2d 163. Nor was there any residuary est......
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May's Estate v. CIR
... ... MAY, Mildred K. May, Executrix, Petitioner-Appellant, ... COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee ... No. 2, Docket 25944 ... Commissioner, 9 Cir., 1956, 237 F.2d 345; Estate of Hoffenberg v. Commissioner, 1954, 22 T.C. 1185, affirmed per curiam, 2 Cir., 1955, ... ...
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