Estate of Rand v. Commissioner
United States Tax Court
Held, assets found in possession of decedent at time of death were proceeds of business owned solely by decedent's wife, were her property, and were not includible in decedent's gross estate.
1Opinion of the Court
Estate of Albert Rand, Also Known as Albert E. Rand, Morris Fink, Kalman Rand, Henry Rozen and Richard Freed, by Its Administratrix, Bessie Rand, Petitioner, v. Commissioner of Internal Revenue, Respondent
Estate of Rand v. Commissioner
Docket No. 58396
United States Tax Court
28 T.C. 1002; 1957 U.S. Tax Ct. LEXIS 114;
August 21, 1957, Filed
Decision will be entered under Rule 50.
Held, assets found in possession of decedent at time of death were proceeds of business owned solely by decedent's wife, were her property, and were not includible in decedent's gross estate.
Benjamin L. Lasky, Esq., for…
2Cases cited1 opinion
- Estate of Rand v. CommissionerUnited States Tax Court · 1957