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 includable in the gross estate. Luman W. Goodenough, Executor,29 B.T.A. 211, modified.
1Opinion of the Court
LUMAN W. GOODENOUGH, EXECUTOR AND TRUSTEE UNDER THE WILL OF PHILIP H. GRAY, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Goodenough v. Commissioner
Docket No. 32059.
United States Board of Tax Appeals
30 B.T.A. 69; 1934 BTA LEXIS 1377;
March 13, 1934, Promulgated
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 includable in the gross estate. Luman W. Goodenough, Executor,29 B.T.A. 211, modified.
Russell A. McNair, Esq., for the petitioner.
F. T. Horner, Esq.,…
2Cases cited2 opinions
- Goodenough v. CommissionerUnited States Board of Tax Appeals · 1934
- Goodenough v. CommissionerUnited States Board of Tax Appeals · 1933