Brown v. Commissioner
United States Board of Tax Appeals
Kate Hay Brown died intestate October 28, 1923, leaving a husband and three children. The estate consisted principally of real property. On December 24, 1923, the interests of the heirs were transferred by warranty deed to trustees for the heirs' benefit. The husband, Stuart Brown, never filed of record a waiver of dower. He died intestate less than one year after the death of his wife.
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Kate Hay Brown died intestate October 28, 1923, leaving a husband and three children. The estate consisted principally of real property. On December 24, 1923, the interests of the heirs were transferred by warranty deed to trustees for the heirs' benefit. The husband, Stuart Brown, never filed of record a waiver of dower. He died intestate less than one year after the death of his wife. Held, that Stuart Brown had only a dower interest in his wife's estate and that each of the children conveyed to the trust a one-third interest in fee in their mother's estate, subject to the dower rights of…
1Opinion of the Court
JESSIE G. BROWN, AS EXECUTRIX OF THE LAST WILL AND TESTAMENT OF MILTON HAY BROWN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Brown v. Commissioner
Docket No. 91093.
United States Board of Tax Appeals
41 B.T.A. 582; 1940 BTA LEXIS 1163;
March 19, 1940, Promulgated
Kate Hay Brown died intestate October 28, 1923, leaving a husband and three children. The estate consisted principally of real property. On December 24, 1923, the interests of the heirs were transferred by warranty deed to trustees for the heirs' benefit. The husband, Stuart Brown, never filed of record a waiver…
2Cases cited1 opinion
- Brown v. CommissionerUnited States Board of Tax Appeals · 1940