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
*583supplemental opinion.
Smith :
The decedent herein was a son of Kate Hay Brown. In our prior opinion in this case, 40 B. T. A. 934, we said:
Prior to her death on October 28, 1923, Kate Hay Brown owned an undivided one-half interest in a number of farms and other parcels of real property inherited by her from her father. Upon her death her husband, Stuart Brown, inherited a one-third undivided interest in fee and each of their three children inherited a two-ninths interest in fee in the estate. The heirs decided that it was impracticable to set oft their interests in metes and bounds and decided…
2Cases cited4 opinions
- Steinhagen v. TrullIllinois Supreme Court · 1926
- Braidwood v. CharlesIllinois Supreme Court · 1927
- Wilson v. HilligossAppellate Court of Illinois · 1935
- Stelling v. StellingIllinois Supreme Court · 1928
3Cited by1 opinion
- Brown v. CommissionerUnited States Board of Tax Appeals · 1940