Milner v. Commissioner
United States Tax Court
The decedent was the devisee of real estate under a will of her mother which, upon being offered for probate, was contested by decedent's daughter, one of the devisees of an interest in the property under a prior will.
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The decedent was the devisee of real estate under a will of her mother which, upon being offered for probate, was contested by decedent's daughter, one of the devisees of an interest in the property under a prior will. Before trial of the issue of validity of the later will, a compromise agreement was made under which that will was probated, the contest was withdrawn, and the decedent (prior to March 3, 1931) transferred the real estate in trust to pay the net income to herself during her life, with provisions for payment of the net income after her death to her two daughters and distribution…
1Opinion of the Court
OPINION.
Tyson, Judge:
The question presented is whether Mary Clare Milner, hereinafter sometimes referred to as the decedent, made a transfer of property in trust on April 13, 1929, of the kind described in section 811 (c) of the Internal Revenue Code.1 There is no dispute as to the value of the property to be included in the gross estate in the event of a holding that the transfer is taxable.
The respondent’s positions are (1) that the transfer in trust by decedent was made in contemplation of death; or (2) that the transfer was one intended to take effect in possession or enjoyment at or…
2Cases cited6 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Freuler v. HelveringSupreme Court of the United States · 1934
- Hassett v. WelchSupreme Court of the United States · 1938
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Trust by Beugler v. CommissionerUnited States Tax Court · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Barrett v. CommissionerUnited States Tax Court · 1954
- Estate of Landers v. CommissionerUnited States Tax Court · 1962
- Barrett v. CommissionerUnited States Tax Court · 1991
- Reed's Estate v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
- LeFiell v. CommissionerUnited States Tax Court · 1953
20 more not listed; retrieve them via the Exa API.