26 U.S.C. § 2033
Property in which the decedent had an interest
The value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of his death.
Notes of Decisions
Cited in 62
cases (4 in the last 5 years), 1962–2026 · leading case: Est. of Abraham v. Comm'r, 408 F.3d 26 (1st Cir. 2005).
Est. of Abraham v. Comm'r, 408 F.3d 26 (1st Cir. 2005). “Interests retained by the decedent at her death are of course includable in the gross estate under 26 U.S.C. § 2033 , 16 the basic estate tax provision, but the Estate argues that the Tax Court did not address the applicability of § 2033 and thus should be reversed at least with…”
United States v. Johnson, 224 F. Supp. 3d 1220 (D. Utah 2016). “Motion to Reconsider Whether Trust Assets Were Included in Decedent’s Gross Estate Under 26 U.S.C. § 2033 The court now turns to defendants’ motion to reconsider its decision to grant partial summary judgment to the government on the question of whether Smith and Johnson as…”
Steger v. Muenster Drilling Co., Inc., 134 S.W.3d 359 (Tex. App. 2004). “See 26 U.S.C.A. §§ 2033 , 2036-2037 ( West 2002 ) (providing that value of decedent's gross estate for estate tax purposes must include value of all property interests at her death, including life estates retained in property transferred during her life and transfers taking…”
Est. of Elbert B. Whitt, Loyd Whitt v. Comm'r of Internal Revenue, 751 F.2d 1548 (11th Cir. 1985). “Alternatively, the Commissioner determined that any of these parcels which were not effectively conveyed before Whitt’s death were taxable under IRC § 2033 ( 26 U.S.C. § 2033 ) as property in which the decedent had an interest at the time of his death.”
Cook v. Comm'r of the Internal Revenue Serv., 349 F.3d 850 (5th Cir. 2003). “26 U.S.C. § 2033 requires inclusion in the gross estate of all property to the extent of the decedent’s interest.”
Est. of Richard R. Simplot, Deceased John Edward Simplot, Pers. Rep. v. Comm'r of Internal Revenue, 249 F.3d 1191 (9th Cir. 2001). “That the tax falls as an excise on the exercise of transfer underlines the point that the value of the transfer is established at that moment; it is not the potential of the property to be realized at a later date. The Tax Court in its opinion accurately stated the law: “The…”
Est. of Bogley v. United States, 206 Ct. Cl. 695 (Ct. Cl. 1975). “To support this theory, the defendant relies on Section 2033 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 2033 (1970)) with respect to the payments made by BHM&L and Virginia.”
United States v. Johnson, 920 F.3d 639 (10th Cir. 2019). “Defendants also filed a motion asking the court to reconsider its section 6324(a)(2) summary judgment ruling in the government's favor and instead find that trust assets were included in the gross estate under 26 U.S.C. § 2033 . Following significant additional briefing, the…”
C. B. Huggins, Iv, of the Estates of Camillus B. Huggins & Augusta M. Huggins v. United States, 684 F.2d 417 (6th Cir. 1982). “Huggins over the remainder interest in his share of the principal of the trust created by the will; and that the Commissioner properly included the value of this property in the estates of both Camillus B. Huggins and Augusta M. Huggins.”
Est. of Charles K. McClatchy William K. Coblentz & James McClatchy Pers. Representatives v. Comm'r of Internal Revenue, 147 F.3d 1089 (9th Cir. 1998). “” 26 U.S.C. § 2033 . At issue is whether the stock is to be valued in the.”
Trust Servs. of Am., Inc. Toni Brotman Wald v. United States, 885 F.2d 561 (9th Cir. 1989). “Under 26 U.S.C. § 2033 , a surviving spouse’s community property is excluded from the gross estate and thereby from the taxable estate.”
Amanda York Beaty & Nancie York Gunter v. United States, 937 F.2d 288 (6th Cir. 1991). “In this case, the partnership interest to which the lien was attached does not even arguably fall within any of the types of property governed by §§ 2034-42, but is, rather, governed by 26 U.S.C. § 2033 , which applies to probate property.”
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