Dyer v. Commissioner
United States Board of Tax Appeals
Decedent and wife were tenants by the entirety of lands conveyed of them in 1909. Decedent died November 15, 1921, a resident of the State of New York wherein the lands were situate.
Read the full summary
Decedent and wife were tenants by the entirety of lands conveyed of them in 1909. Decedent died November 15, 1921, a resident of the State of New York wherein the lands were situate. Under of laws of the State of New York there was not a transfer of an estate to the surviving spouse on the death of the decedent in such lands, and the inclusion of their value as a part of the gross estate of the decedent, under the provisions of the Revenue Act of 1918, was without authority in law. Appeal of Susie M. Root,5 B.T.A. 696.
1Opinion of the Court
APPEAL OF GEORGE R. DYER, H. KIERSTEDE HUDSON AND T. HENDRY WALTER, EXECUTORS OF ESTATE OF CHARLES I. HUDSON.
Dyer v. Commissioner
Docket No. 3351.
United States Board of Tax Appeals
5 B.T.A. 711; 1926 BTA LEXIS 2805;
November 30, 1926, Promulgated
Decedent and wife were tenants by the entirety of lands conveyed of them in 1909. Decedent died November 15, 1921, a resident of the State of New York wherein the lands were situate. Under of laws of the State of New York there was not a transfer of an estate to the surviving spouse on the death of the decedent in such lands, and the inclusion of their…
2Cases cited2 opinions
- Root v. CommissionerUnited States Board of Tax Appeals · 1926
- Dyer v. CommissionerUnited States Board of Tax Appeals · 1926