Wheelock v. Commissioner
United States Board of Tax Appeals
Held, that respondent did not err in including in the gross estate of decedent the value of certain real property transferred by him to his wife within two years prior to his death.
1Opinion of the Court
ESTATE OF GEORGE A. WHEELOCK, JULIA E. WHEELOCK, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Wheelock v. Commissioner
Docket Nos. 12099, 13072.
United States Board of Tax Appeals
13 B.T.A. 828; 1928 BTA LEXIS 3176;
October 8, 1928, Promulgated
Held, that respondent did not err in including in the gross estate of decedent the value of certain real property transferred by him to his wife within two years prior to his death.
Raymond S. Norris, Esq., for the petitioner.
Frank T. Horner, Esq., for the respondent.
TRAMMELL
These proceedings, which were consolidated, are for the…
2Cases cited1 opinion
- Wheelock v. CommissionerUnited States Board of Tax Appeals · 1928