Mercantile-Commerce Nat'l Bank v. Commissioner
United States Board of Tax Appeals
1. ESTATE TAX - GROSS ESTATE. - The value of Missouri real estate owned by decedent and his wife as tenants by the entirety must be included in the gross estate, Mary S. Garrison et al.,21 B.T.A. 904, even though the estates were created prior to September 8, 1916, Commerce Union Trust Co. et al.,21 B.T.A. 174. 2. Id. - The widow did not claim or receive the widow's child's share of decedent's personalty to which she may have been entitled under section 319, R.S.
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1. ESTATE TAX - GROSS ESTATE. - The value of Missouri real estate owned by decedent and his wife as tenants by the entirety must be included in the gross estate, Mary S. Garrison et al.,21 B.T.A. 904, even though the estates were created prior to September 8, 1916, Commerce Union Trust Co. et al.,21 B.T.A. 174. 2. Id. - The widow did not claim or receive the widow's child's share of decedent's personalty to which she may have been entitled under section 319, R.S. Mo., 1919, but instead accepted the terms of the will. Held, that respondent did not err in including in the gross estate the value…
1Opinion of the Court
MERCANTILE-COMMERCE NATIONAL BANK IN ST. LOUIS AND MARIE H. NICKELL, EXECUTORS AND TRUSTEES, ESTATE OF DOUGLAS J. LANDERS, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Mercantile-Commerce Nat'l Bank v. Commissioner
Docket No. 35443.
United States Board of Tax Appeals
21 B.T.A. 1347; 1931 BTA LEXIS 2206;
January 23, 1931, Promulgated
1. ESTATE TAX - GROSS ESTATE. - The value of Missouri real estate owned by decedent and his wife as tenants by the entirety must be included in the gross estate, Mary S. Garrison et al.,21 B.T.A. 904, even though the estates were created prior…
2Cases cited3 opinions
- St. Louis Union Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Garrison v. CommissionerUnited States Board of Tax Appeals · 1930
- Mercantile-Commerce Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1931