Robinson v. Commissioner
United States Board of Tax Appeals
1. In the absence of evidence that any part of an estate held as tenants by the entirety originally belonged to the surviving spouse, held, that the entire value of the estate is includable in the gross estate of a decedent, a resident of Michigan, dying after the effective date of the Revenue Act of 1924. 2. The decedent and his wife owned certain mortgages payable to the decedent and his wife.
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1. In the absence of evidence that any part of an estate held as tenants by the entirety originally belonged to the surviving spouse, held, that the entire value of the estate is includable in the gross estate of a decedent, a resident of Michigan, dying after the effective date of the Revenue Act of 1924. 2. The decedent and his wife owned certain mortgages payable to the decedent and his wife. Held, they were tenants in common of the mortgages under the laws of the State of Michigan, and that only one-half of the value thereof at the date of the death of the decedent should be included in…
1Opinion of the Court
HERBERT D. ROBINSON, EXECUTOR, ESTATE OF BERNARD WURZBURGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Robinson v. Commissioner
Docket No. 34683.
United States Board of Tax Appeals
21 B.T.A. 1373; 1931 BTA LEXIS 2200;
January 27, 1931, Promulgated
1. In the absence of evidence that any part of an estate held as tenants by the entirety originally belonged to the surviving spouse, held, that the entire value of the estate is includable in the gross estate of a decedent, a resident of Michigan, dying after the effective date of the Revenue Act of 1924.
2. The decedent and his wife…
2Cases cited20 opinions
- In Re the Final Accounting of Executors of AlbrechtNew York Court of Appeals · 1892
- Young v. PhillipsMichigan Supreme Court · 1918
- In re Blodgett's EstateMichigan Supreme Court · 1917
- Bloss v. SchreiterMichigan Supreme Court · 1917
- Wait v. BoveeMichigan Supreme Court · 1877
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