1. Home
  2. Browse Decisions
  3. T.C.
  4. 5 T.C.
  5. 5 T.C. 971 (1945)
 

ESTATE OF BARNARD v. COMMISSIONER

Docket No. 6240.

5 T.C. 971 (1945)

ESTATE OF JANE B. BARNARD, FRANCIS BARNARD O'CONNOR AND ROBERT BARNARD O'CONNOR, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 23, 1945.

Attorney(s) appearing for the Case

Hugo Kohlmann, Esq., for the petitioners.

James C. Maddox, Esq., for the respondent.

OPINION.

MURDOCK, Judge.

The Commissioner determined a deficiency of $7,077.63 in estate tax. The petitioners contend that the Commissioner erred by including in the gross estate $36,815.14 representing the value of property transferred by the decedent in trust on August 26, 1911. The Commissioner held that the transfer took effect in possession or enjoyment at the death of the decedent. The facts have been stipulated.

Jane B. Barnard, the...

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