Estate of Saunders v. Commissioner
United States Tax Court
Son, fearing that his ex-wife and children might take his house from him, inspired a series of deeds to the house to and from his parents and attorney. His mother (decedent) was the last transferee in this series of deeds to the house; she allowed her son to continue to live there. Some 13 years after the last of the transfers, decedent died. She still had title to the house, and her son still lived there. Decedent left the house to her son in her will.
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Son, fearing that his ex-wife and children might take his house from him, inspired a series of deeds to the house to and from his parents and attorney. His mother (decedent) was the last transferee in this series of deeds to the house; she allowed her son to continue to live there. Some 13 years after the last of the transfers, decedent died. She still had title to the house, and her son still lived there. Decedent left the house to her son in her will. Held: The value of the house is includable in the value of decedent's gross estate. Sec. 2033, I.R.C. 1954.
1Opinion of the Court
ESTATE OF MURIEL W. SAUNDERS, DECEASED, CAROLYN S. WENDELER, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Saunders v. Commissioner
Docket No. 1452-85
United States Tax Court
T.C. Memo 1989-537; 1989 Tax Ct. Memo LEXIS 537; 58 T.C.M. (CCH) 282; T.C.M. (RIA) 89537;
September 28, 1989
Son, fearing that his ex-wife and children might take his house from him, inspired a series of deeds to the house to and from his parents and attorney. His mother (decedent) was the last transferee in this series of deeds to the house; she allowed her son to continue to live there.
Some…
2Cases cited14 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Cohen v. CohenSupreme Court of Connecticut · 1980
- Ward v. CommissionerUnited States Tax Court · 1986
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