Gamble v. Commissioner
United States Board of Tax Appeals
1. GIFTS MADE IN CONTEMPLATION OF DEATH. - Certain gifts of securities, held not made in contemplation of death within the meaning of section 302(c) of the Revenue Act of 1926. 2. Value of securities for estate tax purposes, determined.
1Opinion of the Court
OPINION.
Leech :
Petitioner, as executor of the estate of Mary H. Gamble, seeks redetermination of a deficiency of $496,693.26 in estate tax determined by respondent. The issues raised by the assignments of error are to be determined by the ascertainment of two facts: (a) Whether certain gifts made by petitioner’s decedent within two years prior to her death, the value of which has been included by respondent in computing her net estate subject to tax, were made in contemplation of death within section 302 (c) of the Revenue Act of 1926, and (b) the value on January 5, 1929, of 21,641 shares of…
2Cases cited7 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- United States v. WellsSupreme Court of the United States · 1931
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Vaughan v. RiordanDistrict Court, W.D. New York · 1921
- Kier v. CommissionerUnited States Board of Tax Appeals · 1933
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- The Cleveland Trust Company and A. Dean Perry, Executors of the Estate of Helen Wade Greene, Deceased v. United States of America, the Cleveland Trust Company and A. Dean Perry, Executors of the Estate of Helen Wade Greene, Deceased, Plaintiffs-Cross v. United States of America, Defendant-CrossCourt of Appeals for the Sixth Circuit · 1970
- Estate of Baldwin v. CommissionerUnited States Tax Court · 1961
- Cleveland Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Gamble v. CommissionerUnited States Board of Tax Appeals · 1935
- Korn v. CommissionerUnited States Board of Tax Appeals · 1937
3 more not listed; retrieve them via the Exa API.