Estate of Egger v. Commissioner
United States Tax Court
Held, notes and bonds issued under the United States Housing Act of 1937, as amended, are included in the decedent's gross estate.
1Opinion of the Court
OPINION
Sterrett, Chief Judge:
This case was assigned to Special Trial Judge Carleton D. Powell pursuant to the provisions of section 7456(d), I.R.C. 1954 (redesignated as sec. 7443A by the Tax Reform Act of 1986, Pub. L. 99-514, sec. 1556, 100 Stat. 2755) and Rule 180 et seq. The Court agrees with and adopts the opinion of the Special Trial Judge which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
POWELL, Special Trial Judge: The issue in this case is whether certain so-called project notes issued under the United States Housing Act of 1937, as amended, are includable in a decedent’s…
2Cases cited18 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Chrysler Corp. v. BrownSupreme Court of the United States · 1979
- United States v. StewartSupreme Court of the United States · 1940
- Weinberger v. RossiSupreme Court of the United States · 1982
- Plummer v. ColerSupreme Court of the United States · 1900
13 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States v. Wells Fargo BankSupreme Court of the United States · 1988
- Estate of Egger v. CommissionerUnited States Tax Court · 1989
- Estate of Egger v. CommissionerUnited States Tax Court · 1987
- Estate of Egger v. CommissionerUnited States Tax Court · 1989