Gutchess v. Commissioner
United States Tax Court
Held, value of family residence transferred by husband to wife about 11 years before his death is not to be included in husband's estate under section 2036, I.R.C. 1954, even though he continued to occupy the residence with his wife until his death. There was no written or oral express retention of right of occupancy by the husband and no agreement for right of occupancy will be implied from the fact that he lived there with his wife until he died.
1Opinion of the Court
MulRONey, Judge:
Respondent determined a deficiency in the estate tax of petitioner-estate in the sum of $5,902.38.
The issue presented here is whether the decedent, Allen D. Gutchess, retained, within the meaning of section 2036 of the Internal Revenue Code of 1954, the possession and enjoyment of the family residence for his life even though he had deeded it to his wife, Julia, about 11 years before his death.
FINDINGS OF FACT
Some of the facts have been stipulated and they are found accordingly.
In 1932 decedent bought a residence at 2311 Evergreen Road, Ottawa Hills, Toledo, Ohio, and he and…
2Cases cited10 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- McNichol v. CommissionerUnited States Tax Court · 1958
- Estate of Maria M. Coxe Skinner, Deceased, Neil McFee Skinner and Girard Trust Corn Exchange Bank, Executors v. United StatesCourt of Appeals for the Third Circuit · 1963
- Wier v. CommissionerUnited States Tax Court · 1951
5 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Estate of Spruill v. CommissionerUnited States Tax Court · 1987
- Estate of Linderme v. CommissionerUnited States Tax Court · 1969
- Estate of Barlow v. CommissionerUnited States Tax Court · 1971
- Estate of Rapelje v. CommissionerUnited States Tax Court · 1979
34 more not listed; retrieve them via the Exa API.