Schuster v. Commissioner
United States Tax Court
Decedent, William P. Baker, died in 1951. Petitioner was appointed executrix of the will of her deceased husband. She duly filed an estate tax return on October 7, 1952, and reported in Schedule G "for disclosure purposes only" a transfer made by the decedent in trust in 1941. She did not include any part of the corpus of this trust in the decedent's gross estate but did attach to the return a copy of the trust deed.
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Decedent, William P. Baker, died in 1951. Petitioner was appointed executrix of the will of her deceased husband. She duly filed an estate tax return on October 7, 1952, and reported in Schedule G "for disclosure purposes only" a transfer made by the decedent in trust in 1941. She did not include any part of the corpus of this trust in the decedent's gross estate but did attach to the return a copy of the trust deed. Within 3 years from the filing of the return Commissioner Andrews determined a deficiency in estate tax but did not include any part of the corpus of the 1941 trust in the gross…
1Opinion of the Court
Melba Schuster, Formerly Melba D. Baker, Petitioner, v. Commissioner of Internal Revenue, Respondent
Schuster v. Commissioner
Docket No. 65075
United States Tax Court
32 T.C. 998; 1959 U.S. Tax Ct. LEXIS 113;
July 31, 1959, Filed
Decision will be entered under Rule 50.
Decedent, William P. Baker, died in 1951. Petitioner was appointed executrix of the will of her deceased husband. She duly filed an estate tax return on October 7, 1952, and reported in Schedule G "for disclosure purposes only" a transfer made by the decedent in trust in 1941. She did not include any part of the corpus of this trust…
2Cases cited14 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Schuster v. CommissionerUnited States Tax Court · 1959
- Moore v. CommissionerUnited States Tax Court · 1942
- Estate of Cunha v. CommissionerUnited States Tax Court · 1958
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