Hinds v. Commissioner
United States Tax Court
1. On December 31, 1940, decedent and his wife, who were domiciled in Texas, transferred certain community property which they owned to a trust, with a New York corporation as trustee, directing that the trust was to be administered under New York law and that the income from the property be paid in quarterly installments to the wife.
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1. On December 31, 1940, decedent and his wife, who were domiciled in Texas, transferred certain community property which they owned to a trust, with a New York corporation as trustee, directing that the trust was to be administered under New York law and that the income from the property be paid in quarterly installments to the wife. Held, the transfer was not made in contemplation of death; held, further, the laws of Texas determined the ownership of the income of the trust and, under Texas law, one-half of the income of the trust belonged to the husband, notwithstanding it was payable to…
1Opinion of the Court
OPINION.
Black, Judge:
— The Commissioner in his determination of the deficiency determined that the transfer which decedent made on December 31, 1940, of his one-half interest in certain community property owned by him and his wife was made to the trust in contemplation of death. This transfer was made less than two years prior to decedent’s death and, therefore, the statutory presumption applies. The applicable statute is printed in the margin.1
Decedent having died within less than two years after the transfer in question was made, the burden of proof is clearly on petitioner to show that the…
Also in this document: Dissent.
2Cases cited4 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Arnold v. LeonardTexas Supreme Court · 1925
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Lewis v. SimonTexas Supreme Court · 1889
3Cited by25 opinions
- Estate of Kyle v. CommissionerUnited States Tax Court · 1990
- Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Estate of McKeon v. CommissionerUnited States Tax Court · 1956
- Estate of Johnson v. CommissionerUnited States Tax Court · 1981
- Uhl v. CommissionerUnited States Tax Court · 1955
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