Williams v. Commissioner
United States Board of Tax Appeals
Property conveyed by deed to wife and daughters of the decedent in 1906, although possession and control of it were retained by him until his death in 1925, nevertheless vested title in the grantees as and from the former date; and should not be included in the assets of the decedent's estate in computing Federal estate taxes on same.
1Opinion of the Court
FRANK G. WILLIAMS AND CARRIE W. HUNTER, EXECUTORS, ESTATE OF G. W. HUNTER, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Williams v. Commissioner
Docket No. 33564.
United States Board of Tax Appeals
25 B.T.A. 1078; 1932 BTA LEXIS 1432;
April 6, 1932, Promulgated
Property conveyed by deed to wife and daughters of the decedent in 1906, although possession and control of it were retained by him until his death in 1925, nevertheless vested title in the grantees as and from the former date; and should not be included in the assets of the decedent's estate in computing Federal…
2Cases cited1 opinion
- Williams v. CommissionerUnited States Board of Tax Appeals · 1932