ESTATE OF BOARDMAN v. COMMISSIONER

Docket No. 35478.

20 T.C. 871 (1953)

ESTATE OF CAROLYN PECK BOARDMAN, NEW BRITAIN TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 30, 1953.


Attorney(s) appearing for the Case

Philip J. Woodward, Esq., for the petitioner.

James R. McGowan, Esq., for the respondent.


The Commissioner determined a deficiency of $35,515.30 in estate tax. The only issues for decision are whether any part of the corpus of an inter vivos trust is includible in the gross estate and, if so, how much.

FINDINGS OF FACT.

The return for the estate was filed with the collector of internal revenue for the district of Connecticut.

Carolyn, the decedent, and Henry B. Boardman were husband and wife....

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