Phillips v. Commissioner
United States Board of Tax Appeals
The transfer of real estate, under circumstances disclosed by the evidence, two years, ten months and eight days prior to the donor's death, held not to have been made in contemplation of death.
1Opinion of the Court
*1057OPINION.
Littleton:
The question presented is whether the conveyances made by the decedent to his children on August 30, 1919, were made in contemplation of death, within the meaning of section 402 (c) of the Revenue Act of 1921, which provides that the value of the gross estate shall be determined by including the value at the time of the death of all property of the decedent to the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust, in contemplation of death, except in the case of a bona fide sale…
2Cases cited10 opinions
- Shwab v. DoyleCourt of Appeals for the Sixth Circuit · 1920
- Spreckels v. State of CaliforniaCalifornia Court of Appeal · 1916
- Rosenthal v. PeopleIllinois Supreme Court · 1904
- People v. CarpenterIllinois Supreme Court · 1914
- Gaither v. MilesDistrict Court, D. Maryland · 1920
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Harnischfeger v. CommissionerUnited States Board of Tax Appeals · 1934
- Heiner v. DonnanSupreme Court of the United States · 1932
- McCormick v. CommissionerUnited States Board of Tax Appeals · 1928
- Miller v. CommissionerUnited States Tax Court · 1960
- Phillips v. CommissionerUnited States Board of Tax Appeals · 1927