Cluster 229873

A disclaiming beneficiary of a will was not subject to gift tax liability, see, e.g., Brown v. Routzahn, 63 F.2d 914, 917 (6th Cir.1933), while a disclaiming heir was subject to tax liability, see, e.g., Hardenbergh v. Commissioner, 198 F.2d 63, 66 (8th Cir.1952), aff'g 17 T.C. 166 , 1951 WL 326 (1951).

A disclaiming beneficiary of a will was not subject to gift tax liability, see, e.g., Brown v. Routzahn, 63 F.2d 914, 917 (6th Cir.1933), while a disclaiming heir was subject to tax habihty, see, e.g., Hardenbergh v. Commissioner, 198 F.2d 63, 66 (8th Cir.1952), aff'g 17 T.C. 166 , 1951 WL 326 (1951).

As to interests created by intestate succession, state laws generally refused to give effect to disclaimers; the traditional rule is that "title to the property of an intestate passes by force of the rules of law .. .and that those so entitled by law have no power to prevent the vesting of title in themselves." Hardenbergh v. Commissioner, 198 F. 2d 63, 66 (CA8), cert. denied, 344 U. S. 836 (1952) (citations omitted). [17] Respondents challenge the Regulation's validity only…

Hardenbergh v. Commissioner, 198 F.2d 63, 66 (8th Cir. 1952), affg. 17 T.C. 166 (1951), cert. denied 344 U.S. 836 (1952).

See sec. 25.2511-l(c), Gift Tax Regs.; Krakoff v. United States, 439 F.2d 1023, 1025 (C.A. 6, 1971); Hardenbergh v. Commissioner, 198 F.2d 63, 67-68 (C.A. 8, 1952), affirming 17 T.C. 166 (1951); Estate of C.

This is so whether the decree is right or wrong for, as this court said in Harden-bergh v. Commissioner, 198 F.2d 63, 67 (8 Cir., 1952), cert, denied 344 U.S. 836 , 73 S.Ct. 45 , 97 L.Ed. 650 , “the probate court having jurisdiction of the property of the estate * * * has-jurisdiction to make a wrong decision”.

In contrast, the court in Hardenbergh v. Commissioner, 198 F. 2d 63, 66 (C.A. 8, 1952), certiorari denied 344 U.S. 836 (1952), affirming 17 T.C. 166 (1951), held that a renunciation in favor of the son by the wife and daughter of a decedent who died intestate in Minnesota was a transfer and hence a gift to the son by the wife and daughter since “title to an interest in decedent’s estate vested in the taxpayers [wife and daughter] by operation of law which neither had the pow…

See Hardenbergh v. Commissioner, 198 F.2d 63 (8th Cir.) (where no applicable regulation Court applied state law to determine the validity for federal gift tax purposes of disclaimers of rights to intestate shares), cert. denied, 344 U.S. 836 , 73 S.Ct. 45 , 97 L.Ed. 650 (1952); see also Jewett v. Commissioner, 455 U.S. 305, 315 , 102 S.Ct. 1082, 1089 , 71 L.Ed.2d 170 (1982) (under cases antedating the initial regulation on disclaimers in 1958, "state law controlled both the …

See Hardenbergh v. Commissioner, 198 F.2d 63 (8th Cir.) (where no applicable regulation Court applied state law to determine the validity for federal gift tax purposes of disclaimers of rights to intestate shares), cert. denied, 344 U.S. 836 , 73 S.Ct. 45 , 97 L.Ed. 650 (1952); see also Jewett v. Commissioner, 455 U.S. 305, 315 , 102 S.Ct. 1082, 1089 , 71 L.Ed.2d 170 (1982) (under cases antedating the initial regulation on disclaimers in 1958, “state law controlled both the …

See Hardenbergh v. Commissioner, 198 F.2d 63 (8th Cir. 1952).

See Hardenbergh v. Commissioner, (C.A. 8) 198 F. 2d 63 , certiorari denied 344 U.S. 836 , affirming 17 T.C. 166 .

Compare Hardenbergh v. Commissioner , 198 F. 2d 63 (C.A. 8, 1952); Brown v. Routzahn , 63 F. 2d 914 (C.A. 6, 1933); Estate of Anna Hart Kinney , 39 T.C. 728 , 732 (1963) ; Hayes v. Hayes' Ex'x , 45 N.J.

Compare Hardenbergh v. Commissioner of Internal Revenue, 8 Cir., 1952, 198 F.2d 63 , certiorari denied 344 U.S. 836 , 73 S.Ct. 45 , 97 L.Ed. 650 .