Fish v. Commissioner
United States Board of Tax Appeals
On September 23, 1924, the decedent then being retired from business and 76 years of age, and suffering from hardening of the arteries, conveyed certain real estate to his wife and children as a gift. He died on August 26, 1925. Held, upon the evidence, that the gifts were made in contemplation of death and that the property should be included in the decedent's gross estate.
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On September 23, 1924, the decedent then being retired from business and 76 years of age, and suffering from hardening of the arteries, conveyed certain real estate to his wife and children as a gift. He died on August 26, 1925. Held, upon the evidence, that the gifts were made in contemplation of death and that the property should be included in the decedent's gross estate. Held, Further, that the gifts are subject to the gift tax imposed by the Revenue Act of 1924, as amended by the Revenue Act of 1926, and that the amount of the gift tax should be credited against the amount of the estate…
1Opinion of the Court
WENDELL W. FISH AND NEIL H. MARSH, EXECUTORS OF THE ESTATE OF H. H. FISH, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Fish v. Commissioner
Docket Nos. 33993, 48383.
United States Board of Tax Appeals
27 B.T.A. 1002; 1933 BTA LEXIS 1265;
March 24, 1933, Promulgated
On September 23, 1924, the decedent then being retired from business and 76 years of age, and suffering from hardening of the arteries, conveyed certain real estate to his wife and children as a gift. He died on August 26, 1925. Held, upon the evidence, that the gifts were made in contemplation of death and…
2Cases cited1 opinion
- Fish v. CommissionerUnited States Board of Tax Appeals · 1933