1. Home
  2. Browse Decisions
  3. T.C.
  4. 66 T.C.
  5. 66 T.C. 729 (1976)
 

ESTATE OF BELL v. COMMISSIONER

Docket No. 7973-74.

66 T.C. 729 (1976)

ESTATE OF NATHALIE F. BELL, DECEASED, GILBERT H. OSGOOD AND CHICAGO TITLE AND TRUST CO., EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 22, 1976.

Attorney(s) appearing for the Case

Rollin C. Huggins, Jr., and Alan R. Brodie, for the petitioners.

Seymour I. Sherman, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency of $31,609.69 in the Federal estate tax of the Estate of Nathalie F. Bell. Two issues are presented for decision:

(1) Whether the value of assets transferred by decedent to a trust of which she was a cotrustee are includable in her gross estate pursuant to section 2036(a)(2)1 or 2038.

(2) If such assets are includable in decedent's gross estate...

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