Harnischfeger v. Commissioner
United States Board of Tax Appeals
Gifts made by the decedent to members of his family and others within two years of the date of his death were not made in contemplation of death.
1Opinion of the Court
*230OPINION.
Smith :
The principal issue in this proceeding is whether the gifts made by the decedent within two years prior to the date of his death, which were valued by the respondent at the date of death at $1,951,-800.50, were made in contemplation of death and are therefore to be included in the gross estate for estate tax purposes.
The deficiency involved herein was determined under the provisions of section 302 of the Revenue Act of 1926, which, so far as pertinent to the question at issue, read? as follows:
*231Seo. 3,02. The value of the gross estate of the decedent shall be determined by…
2Cases cited8 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Heiner v. DonnanSupreme Court of the United States · 1932
- American Sec. & Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- State v. HarnischfegerWisconsin Supreme Court · 1932
- Foster v. CommissionerUnited States Board of Tax Appeals · 1932
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Harnischfeger v. CommissionerUnited States Board of Tax Appeals · 1934