Bergan v. Commissioner
United States Tax Court
1. Estate Tax. -- The decedent and the executrix of her estate were sisters. A third sister died intestate December 6, 1932, leaving an estate of considerable proportions. Her only distributees were these two sisters.
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1. Estate Tax. -- The decedent and the executrix of her estate were sisters. A third sister died intestate December 6, 1932, leaving an estate of considerable proportions. Her only distributees were these two sisters. In 1933 decedent and her surviving sister, at the suggestion of the decedent, orally agreed that decedent would take only $ 50,000 in bonds and that the balance of her share of her deceased sister's estate should be turned over to the surviving sister in consideration for her promise to support decedent for the remainder of her life. The agreement was fully executed. Held,…
1Opinion of the Court
OPINION.
Black, Judge:
The questions involved have been previously stated. We will first consider the question whether any part of Miss Bergan’s share of Mrs. Johnson’s estate in excess of the $50,000 block of bonds should be included in Miss Bergan’s gross estate as representing a transfer in contemplation of, or as taking effect at death. Although the respondent in his deficiency notice determined that “The value of the property, transferred by the decedent, prior to death, is included in the gross estate under the provisions of Section 302 (c) and (d) of the Revenue Act of 1926, as amended,”…
2Cases cited5 opinions
- United States v. WellsSupreme Court of the United States · 1931
- In re the Transfer Tax upon the Estate of WolfeAppellate Division of the Supreme Court of the State of New York · 1903
- In re the Estate of MatthiessenNew York Surrogate's Court · 1940
- In re the Transfer Tax upon the Estate of MerrittAppellate Division of the Supreme Court of the State of New York · 1913
- In re the Estate of ClarksonNew York Surrogate's Court · 1930
3Cited by32 opinions
- Goetchius v. CommissionerUnited States Tax Court · 1951
- Rose Gelb, Victor Edwin Gelb, Manufacturers Trust Company, Executors, of the Estate of Harry Gelb v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Fidelity-Philadelphia Trust Co. v. SmithSupreme Court of the United States · 1958
- Bartman v. CommissionerUnited States Tax Court · 1948
- La Fargue v. CommissionerUnited States Tax Court · 1979
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