1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 5 T.C.M.
  5. 5 T.C.M. 122 (1946)
 

ESTATE OF MUNROE v. COMMISSIONER

Docket No. 5250.

5 T.C.M. 122 (1946)

Estate of Mark W. Munroe, Mary G. Munroe and George W. Munroe, Executors v. Commissioner.

United States Tax Court.

Entered March 6, 1946.

Attorney(s) appearing for the Case

Frank J. Wideman, Esq., E. Barrett Prettyman, Esq., and John E. Shea, Esq., 822 Connecticut Ave., N. W., Washington 6, D. C., for the petitioners. Edward L. Potter, Esq., and Francis T. Donahoe, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in estate tax in the amount of $1,577,478.55. The questions presented for decision are:

(1) Whether certain inter vivos gifts made by the decedent to his wife and children directly and through trusts were made in contemplation of death or were intended to take effect in possession or enjoyment at or after his death and should, therefore, be included in the decedent's...

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