Rhodes v. Commissioner
United States Board of Tax Appeals
ESTATE TAX. - A decree of a state court, which was rendered after a hearing on the merits, in a suit which was between adverse parties and of which the court had jurisdiction, and determined that a transfer of certain property to decedent in her lifetime by her four children which was absolute on its face was intended to convey only a life estate in such property, and reformed the instrument of conveyance from one of absolute conveyance into a life estate only, is binding…
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ESTATE TAX. - A decree of a state court, which was rendered after a hearing on the merits, in a suit which was between adverse parties and of which the court had jurisdiction, and determined that a transfer of certain property to decedent in her lifetime by her four children which was absolute on its face was intended to convey only a life estate in such property, and reformed the instrument of conveyance from one of absolute conveyance into a life estate only, is binding upon the Board as to the interest of decedent in the property at the time of her death. Freuler v. Helvering,291 U.S. 35.
1Dissent
Oppee,
dissenting: The issue before us is one of fact,1 — Did the' decedent and others perform such acts that she acquired the property by gift or otherwise, and owned it when she died? Once the facets are ascertained, there will be no difficulty in applying appropriate principles of law. It is our function to ascertain the facts.
In this forum the burden of proof rests upon petitioners. Respondent determined by his notice of deficiency that this property belonged to decedent when she died. All facts necessary to reach the opposite conclusion must be proved here, and if there is a material…
2Cases cited13 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- United States v. AndersonSupreme Court of the United States · 1926
- Blair v. CommissionerSupreme Court of the United States · 1937
- Lyeth v. HoeySupreme Court of the United States · 1938
- Freuler v. HelveringSupreme Court of the United States · 1934
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