Estate of Stowe v. Commissioner
United States Tax Court
Held: Certain disputed gifts made by Hilda Beecher Stowe, deceased, in 1963 and 1964, were not made in contemplation of death within the meaning of sec. 2035, I.R.C. 1954.
1Opinion of the Court
Estate of Hilda Beecher Stowe, David Beecher Stowe, Robinson Smith Beecher Stowe, and Katharine,jahn Cordes, Executors v. Commissioner.
Estate of Stowe v. Commissioner
Docket No. 4910-68.
United States Tax Court
T.C. Memo 1972-108; 1972 Tax Ct. Memo LEXIS 149; 31 T.C.M. (CCH) 432; T.C.M. (RIA) 72108;
May 9, 1972, Filed.
Held: Certain disputed gifts made by Hilda Beecher Stowe, deceased, in 1963 and 1964, were not made in contemplation of death within the meaning of sec. 2035, I.R.C. 1954.
Laurence F. Casey and Morris Orenstein, for the petitioners. Marion L. Westen, for the respondent.
QUEALY
Memorandu…
2Cases cited22 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Estate of Johnson v. CommissionerUnited States Tax Court · 1948
- Gillette's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
- Hemphill Schools, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 1943
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