Denniston v. Commissioner
United States Board of Tax Appeals
1. Where the evidence shows that one of the dominant and controlling motives which influenced decedent to execute a relinquishment of a reserved general power of appointment over property which she had conveyed in a trust indenture executed long prior thereto, was to avoid estate taxes on her estate after her death, held, that such relinquishment was in contemplation of death and the value of the property at the time of decedent's death is includable in her gross estate…
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1. Where the evidence shows that one of the dominant and controlling motives which influenced decedent to execute a relinquishment of a reserved general power of appointment over property which she had conveyed in a trust indenture executed long prior thereto, was to avoid estate taxes on her estate after her death, held, that such relinquishment was in contemplation of death and the value of the property at the time of decedent's death is includable in her gross estate under section 302(d), Revenue Act of 1926. 2. Where the evidence also shows that one of the dominant and controlling motives…
1Opinion of the Court
EDWARD E. DENNISTON, EXECUTOR OF THE ESTATE OF ELEANOR H. DENNISTON, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ANNA H. DENNISTON, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
THE PENNSYLVANIA COMPANY FOR INSURANCES ON LIVES AND GRANTING ANNUITIES AND JOSEPH S. CLARK, TRUSTEES AND TRANSFEREES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Denniston v. Commissioner
Docket Nos. 86175, 86573, 86579.
United States Board of Tax Appeals
38 B.T.A. 1076; 1938 BTA LEXIS 791;
November 1, 1938, Promulgated
1. Where the evidence shows that…
2Cases cited4 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Heiner v. DonnanSupreme Court of the United States · 1932
- American Sec. & Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Denniston v. CommissionerUnited States Board of Tax Appeals · 1938