Atkins v. Commissioner
United States Board of Tax Appeals
Notes given by decedent to his sons for no consideration other than his desire to equalize gifts to his children held to be not enforceable claims against the estate and not deductible in determining the value of the net estate.
1Opinion of the Court
ESTATE OF JOHN B. ATKINS, J. B. ATKINS, JR., AGENT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Atkins v. Commissioner
Docket No. 6884.
United States Board of Tax Appeals
8 B.T.A. 623; 1927 BTA LEXIS 2834;
October 8, 1927, Promulgated
Notes given by decedent to his sons for no consideration other than his desire to equalize gifts to his children held to be not enforceable claims against the estate and not deductible in determining the value of the net estate.
J. D. Wilkinson, Esq., for the petitioner.
J. T. Greaney, Esq., for the respondent.
ARUNDELL
This is a proceeding for the…
2Cases cited7 opinions
- Whitaker v. . WhitakerNew York Court of Appeals · 1873
- Sullivan v. SullivanCourt of Appeals of Kentucky · 1906
- Wisler v. TombCalifornia Supreme Court · 1915
- Succession of DriscollSupreme Court of Louisiana · 1910
- Chaffraix v. Price, Hine & TupperSupreme Court of Louisiana · 1877
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