Doyle v. Commissioner
United States Tax Court
1. Amounts deposited by decedent in two bank accounts, one in the name of "Michael A. Doyle, Sr. or Michael A. Doyle, Jr." and the other in the name of "Michael A. Doyle, Sr. Trustee for Michael A. Doyle, Jr.," held to be includible in gross estate of decedent for estate tax purposes. 2. The value of certain United States Savings Bonds purchased by the decedent in his lifetime held to be includible in his gross estate for estate tax purposes.
1Opinion of the Court
Estate of Michael A. Doyle, Decd., Lawrence A. Doyle, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Doyle v. Commissioner
Docket No. 70414
United States Tax Court
32 T.C. 1209; 1959 U.S. Tax Ct. LEXIS 89;
September 18, 1959, Filed
Decision will be entered under Rule 50.
1. Amounts deposited by decedent in two bank accounts, one in the name of "Michael A. Doyle, Sr. or Michael A. Doyle, Jr." and the other in the name of "Michael A. Doyle, Sr. Trustee for Michael A. Doyle, Jr.," held to be includible in gross estate of decedent for estate tax purposes.
2. The value of certain…
2Cases cited14 opinions
- Helvering v. GowranSupreme Court of the United States · 1937
- Alexander Sprunt & Son v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1933
- Farris v. Farris Engineering Corp.Supreme Court of New Jersey · 1951
- Nicklas v. ParkerNew Jersey Court of Chancery · 1905
- Bennett's Travel Bureau, Inc. v. CommissionerUnited States Tax Court · 1957
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