Harnischfeger v. Commissioner
United States Board of Tax Appeals
Gifts made by the decedent to members of his family and others within two years of the date of his death were not made in contemplation of death.
1Opinion of the Court
MARIE E. HARNISCHFEGER, WALTER HARNISCHFEGER, AND RENE VON SCHLEINITZ, EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF HENRY HARNISCHFEGER, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Harnischfeger v. Commissioner
Docket No. 69636.
United States Board of Tax Appeals
31 B.T.A. 224; 1934 BTA LEXIS 1125;
October 3, 1934, Promulgated
Gifts made by the decedent to members of his family and others within two years of the date of his death were not made in contemplation of death.
Louis Quarles, Esq., James T. Guy, Esq. and Richard S. Doyle, Esq., for the petitioners.
J. R.…
2Cases cited1 opinion
- Harnischfeger v. CommissionerUnited States Board of Tax Appeals · 1934