Garrison v. Commissioner
United States Board of Tax Appeals
1. ESTATE TAXES. - Held that respondent did not err in including in the gross estate of the decedent the value of the real estate situated in Missouri which was held by the decedent and his wife as tenants by the entirety.
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1. ESTATE TAXES. - Held that respondent did not err in including in the gross estate of the decedent the value of the real estate situated in Missouri which was held by the decedent and his wife as tenants by the entirety. Tyler v. United States,281 U.S. 497. 2. Held, further, the fact that real estate in Missouri may not be included in the gross estate of a decedent under the provisions of section 302(a), Act of 1924 (Crooks v. Harrelson,282 U.S. 55) does not operate to prevent property held by the decedent and another as tenants by the entirety from being included in the gross estate where…
1Opinion of the Court
*905OPINION.
McMahon:
Petitioners contend that the respondent erred in including in the gross estate of the decedent , an amount of $92,140, the value of real estate located in Missouri which decedent and his wife owned as tenants by the entirety. Petitioners contend that this land was not properly a part of the decedent’s gross estate because (1) real estate located in Missouri is not subject to administration expenses of the estate; and (2) the estate tax is imposed upon the transfer of the net estate of the decedent, and where land is held by the decedent and his wife as tenants by the entirety,…
2Cases cited2 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Tyler v. United StatesSupreme Court of the United States · 1930
3Cited by2 opinions
- Garrison v. CommissionerUnited States Board of Tax Appeals · 1930
- Mercantile-Commerce Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1931