Tichenor v. Commissioner
United States Board of Tax Appeals
Where real property situated in the State of New Jersey was devised to a decedent's son with a provision that upon the son's death without issue arriving at the age of 21 years the property should go to others, held under the law of New Jersey that the property passed to the son in fee and petitioners, the son's children, took through their father and not from the original decedent.
1Opinion of the Court
OPINION.
Opper :
In these proceedings the respondent determined the following deficiencies in income tax for the year 1931:
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The facts contained in a stipulation filed by the parties are hereby found. The stipulation, filed on October 26, 1938, recites:
1. The facts involved in each of the three cases are identical and the eases may be consolidated for hearing and opinion.
*5172. The petitioners are children of Isaac N. Tichenor, and are of the following respective ages:
Charles O. Tichenor_ 44
Ada L. Hesbacher- 49
Arthur H. Tichenor- 54
Petitioners are also grandchildren of Charles O.…
2Cases cited6 opinions
- De Vaughn v. HutchinsonSupreme Court of the United States · 1897
- Howell v. GiffordNew Jersey Court of Chancery · 1903
- City Bank Farmers Trust Co. v. HentzNew Jersey Court of Chancery · 1930
- Feit v. RichardsNew Jersey Court of Chancery · 1902
- Steward v. KnightNew Jersey Court of Chancery · 1901
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Tichenor v. CommissionerUnited States Board of Tax Appeals · 1939