Goodenough v. Commissioner
United States Board of Tax Appeals
The decedent died November 25, 1922, owning property under a tenancy by the entirety, which property was acquired in 1915. Held, that the value of such property is not includable in the gross estate.
1Opinion of the Court
OPINION.
Smith :
This is a, proceeding for the redetermination of a deficiency in estate tax in the amount of $27,659.45. Numerous allegations stated in the petition have either been waived by the petitioner or conceded by the respondent. By an answer to the amended petition as amended, filed with the Board on November 20, 1929, the respondent seeks to increase the deficiency determined. Allegation 6 (c) of the answer to the amended petition as amended has been withdrawn by the respondent. The points in issue for the determination of the Board are:(1) Whether there should be included in the…
2Cases cited17 opinions
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Tyler v. United StatesSupreme Court of the United States · 1930
- Untermyer v. AndersonSupreme Court of the United States · 1928
- Shwab v. DoyleSupreme Court of the United States · 1922
- Coolidge v. LongSupreme Court of the United States · 1931
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3Cited by3 opinions
- Goodenough v. CommissionerUnited States Board of Tax Appeals · 1934
- Goodenough v. CommissionerUnited States Board of Tax Appeals · 1934
- Goodenough v. CommissionerUnited States Board of Tax Appeals · 1933