Griswold v. Commissioner
United States Board of Tax Appeals
An estate of joint tenancy in Illinois real estate was created in 1909 between the decedent and his wife. The decedent died in 1923. Held that only one-half of the value of such property is to be included in the gross estate of the decedent for the purpose of the estate tax. Mary Allen Emery, Executrix,21 B.T.A. 1038, followed.
1Opinion of the Court
HAROLD T. GRISWOLD, W. W. S. CARPENTER AND LAIRD BELL, EXECUTORS OF THE ESTATE OF WILLIAM H. REDINGTON, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Griswold v. Commissioner
Docket No. 21942.
United States Board of Tax Appeals
23 B.T.A. 635; 1931 BTA LEXIS 1845;
June 9, 1931, Promulgated
An estate of joint tenancy in Illinois real estate was created in 1909 between the decedent and his wife. The decedent died in 1923. Held that only one-half of the value of such property is to be included in the gross estate of the decedent for the purpose of the estate tax. Mary Allen…
2Cases cited2 opinions
- Emery v. CommissionerUnited States Board of Tax Appeals · 1930
- Griswold v. CommissionerUnited States Board of Tax Appeals · 1931