Stillman v. Commissioner
United States Tax Court
Petitioner transferred, by gift to a trust for his children, a contingent remainder interest in a trust created under the will of his grandfather, of which his sister was the life beneficiary. Held: Value on gift date of contingent remainder determined under section 25.2512-5(e), Gift Tax Regulations. Estate of Nellie H. Jennings, 10 T.C. 323, 327, distinguished.
1Opinion of the Court
Chauncey Stillman v. Commissioner.
Stillman v. Commissioner
Docket No. 90320.
United States Tax Court
T.C. Memo 1965-94; 1965 Tax Ct. Memo LEXIS 236; 24 T.C.M. (CCH) 478; T.C.M. (RIA) 65094;
April 12, 1965
Petitioner transferred, by gift to a trust for his children, a contingent remainder interest in a trust created under the will of his grandfather, of which his sister was the life beneficiary. Held: Value on gift date of contingent remainder determined under section 25.2512-5(e), Gift Tax Regulations. Estate of Nellie H. Jennings, 10 T.C. 323, 327, distinguished.
Francis S. Bensel, and Hewitt A.…
2Cases cited24 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Sinclair Refining Co. v. Jenkins Petroleum Process Co.Supreme Court of the United States · 1933
- Robinette v. HelveringSupreme Court of the United States · 1943
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3Cited by3 opinions
- Bank of California, of the Estate of Daisy Manning v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Continental Illinois National Bank and Trust Company of Chicago, as of the Estate of Josephine W. Speth, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1974
- Estate of McLendon v. CommissionerUnited States Tax Court · 1993