Robinson v. Commissioner
United States Board of Tax Appeals
1. In the absence of evidence that any part of an estate held as tenants by the entirety originally belonged to the surviving spouse, held, that the entire value of the estate is includable in the gross estate of a decedent, a resident of Michigan, dying after the effective date of the Revenue Act of 1924. 2. The decedent and his wife owned certain mortgages payable to the decedent and his wife.
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1. In the absence of evidence that any part of an estate held as tenants by the entirety originally belonged to the surviving spouse, held, that the entire value of the estate is includable in the gross estate of a decedent, a resident of Michigan, dying after the effective date of the Revenue Act of 1924. 2. The decedent and his wife owned certain mortgages payable to the decedent and his wife. Held, they were tenants in common of the mortgages under the laws of the State of Michigan, and that only one-half of the value thereof at the date of the death of the decedent should be included in…
1Opinion of the Court
*1375OPINION.
Smith :
The first contention of the petitioner is that there should not be included in the value of the gross estate of the decedent any *1376ámount representing the value of proiierty held by the decedent and his wife at the date of death as tenants by the entirety. This issue is disposed of adversely to the contentions of the petitioner upon the authority of Ada M. Slocum, Executrix, 21 B. T. A. 169; Pennsylvania Co. for Insurances on Lives, etc., 21 B. T. A. 176; and Elizabeth, Putnam, Executrix, 21 B. T. A. 205. In accordance with those decisions the action of the respondent in…
2Cases cited14 opinions
- In Re the Final Accounting of Executors of AlbrechtNew York Court of Appeals · 1892
- Young v. PhillipsMichigan Supreme Court · 1918
- In re Blodgett's EstateMichigan Supreme Court · 1917
- Bloss v. SchreiterMichigan Supreme Court · 1917
- Wait v. BoveeMichigan Supreme Court · 1877
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Roberts v. CommissionerUnited States Tax Court · 1974
- Williams v. CommissionerUnited States Tax Court · 1978
- Richardson v. CommissionerUnited States Board of Tax Appeals · 1934
- American Sec. & Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Roberts v. CommissionerUnited States Tax Court · 1974
1 more not listed; retrieve them via the Exa API.