Estate of Kerdolff v. Commissioner
United States Tax Court
In 1959 decedent gratuitously transferred her house, in which she had lived since 1922, to her children and their respective spouses. She continued to live in the house until her death in 1967. Held: On the facts of record, decedent and her donees had an implied agreement or understanding that decedent would retain possession and enjoyment of the house for a period which did not in fact end before her death.
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In 1959 decedent gratuitously transferred her house, in which she had lived since 1922, to her children and their respective spouses. She continued to live in the house until her death in 1967. Held: On the facts of record, decedent and her donees had an implied agreement or understanding that decedent would retain possession and enjoyment of the house for a period which did not in fact end before her death. Consequently, sec. 2036(a)(1), I.R.C. 1954, requires that the value of the house be included in the value of decedent's gross estate.
1Opinion of the Court
FokkestbR, Judge:
Respondent has determined a deficiency in petitioner’s estate tax of $9,803.70. The only issue presented for our decision is whether, under section 2036(a) (l),1 the value of a personal residence is includable in the value of the gross estate of Ethel R. Kerdolff.
FINDINGS OE PACT
Some of the facts have been stipulated and are so found. The stipulation and any exhibits attached thereto are incorporated herein by this reference.
Petitioner is Estate of Ethel R. Kerdolff, deceased, Roselee Kerdolff Ennis, executirix. At the time of the filing of the petition herein petitioner…
2Cases cited13 opinions
- United States v. Estate of GraceSupreme Court of the United States · 1969
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- McNichol v. CommissionerUnited States Tax Court · 1958
- Tommy McNeal v. William Hollowell, Superintendent, Mississippi State PenitentiaryCourt of Appeals for the Fifth Circuit · 1973
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3Cited by27 opinions
- Estate of Lydia G. Maxwell, Deceased First National Bank of Long Island Victor C. McCuaig Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1993
- Estate of Rapelje v. CommissionerUnited States Tax Court · 1979
- Estate of Hendry v. CommissionerUnited States Tax Court · 1974
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1986
- Estate of Honigman v. CommissionerUnited States Tax Court · 1976
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