1. Home
  2. Browse Decisions
  3. F.2d
  4. 170 F.2d
  5. 170 F.2d 916 (1948)
 

BASSETT'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 14, Docket 20933.

170 F.2d 916 (1948)

BASSETT'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

November 29, 1948.

Attorney(s) appearing for the Case

Howard M. Bassett, of New York City (Edward M. Bassett, of New York City, of counsel), for petitioner.

Theron Lamar Caudle, of Washington, D. C., (George A. Stinson, Ellis N. Slack and Louise Foster, all of Washington, D. C., of counsel), for respondent.

Before SWAN, CHASE and FRANK, Circuit Judges.

FRANK, Circuit Judge.

The decedent, Annie P. Bassett, died on January 22, 1942, at the age of 76. Her executor, the petitioner here, reported a gross estate of $95,000 and a net taxable estate of $10,000. During the last year of her life, she made various small gifts of $3,000 to $12,000 each to her children and their families. The total amount of these gifts was $190,000. Between 1922 and 1932 she had made fourteen small gifts to her children aggregating $76,000...

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