1. Home
  2. Browse Decisions
  3. T.C.
  4. 14 T.C.
  5. 14 T.C. 349 (1950)
 

ESTATE OF GILBERT v. COMMISSIONER

Docket No. 19344.

14 T.C. 349 (1950)

ESTATE OF JAMES GILBERT, DECEASED, CHARLOTTE K. GILBERT, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 2, 1950.

Attorney(s) appearing for the Case

Alfred M. Schaffer, Esq., for the petitioner.

Rigmor O. Carlsen, Esq., for the respondent.

This proceeding involves a deficiency of $19,039.46 in estate tax. The issues for decision are whether the transfers by decedent to his wife of 437 shares of stock of the Gilbert Casing Co. in December, 1940, and January, 1941, were made in contemplation of death, or were transfers intended to take effect in possession or enjoyment at or after decedent's death within the provisions of section 811 (c) of the Internal Revenue Code....

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