Wadewitz v. Commissioner
United States Tax Court
Held, the fair market value of a retirement contract executed by decedent and his employer is includable in his gross estate under section 2039(a), I.R.C. 1954 (but not under section 2033, I.R.C. 1954).
1Opinion of the Court
Estate of Edward H. Wadewitz, Deceased, Robert S. Callender, Wynnefred W. Callender, Camille M. Wadewitz, and First National Bank and Trust Company of Racine, Executors, Petitioner, v. Commissioner of Internal Revenue, Respondent. Nettie J. Wadewitz, Petitioner, v. Commissioner of Internal Revenue, Respondent
Wadewitz v. Commissioner
Docket Nos. 82859, 93085
United States Tax Court
39 T.C. 925; 1963 U.S. Tax Ct. LEXIS 176;
March 20, 1963, Filed
Decisions will be entered under Rule 50.
Held, the fair market value of a retirement contract executed by decedent and his employer is includable in his…
2Cases cited18 opinions
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Pipe v. CommissionerUnited States Tax Court · 1954
- Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United StatesUnited States Court of Claims · 1962
- Wadewitz v. CommissionerUnited States Tax Court · 1963
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