Estate of Linderme v. Commissioner
United States Tax Court
In 1956, decedent executed a quitclaim deed of his residence in favor of his three sons. He continued his exclusive occupancy of the premises until he entered a nursing home in March 1963. The residence thereafter remained vacant until October 1964. Held, under all the facts and circumstances, decedent retained the "possession or enjoyment" of the residence until his death and the property is includable in his gross estate under sec. 2036(a)(1), I.R.C. 1954. Estate of Allen…
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In 1956, decedent executed a quitclaim deed of his residence in favor of his three sons. He continued his exclusive occupancy of the premises until he entered a nursing home in March 1963. The residence thereafter remained vacant until October 1964. Held, under all the facts and circumstances, decedent retained the "possession or enjoyment" of the residence until his death and the property is includable in his gross estate under sec. 2036(a)(1), I.R.C. 1954. Estate of Allen D. Gutchess, 46 T.C. 554 (1966), distinguished.
1Opinion of the Court
OPINION
The sole issue confronting us is whether the decedent retained the “possession or enjoyment” of his residence so as to bring its value within his gross estate for purposes of the Federal estate tax pursuant to section 2036(a) (1) .2
Petitioner insists that respondent’s assertion of the applicability of section 2036(a)(1) constitutes an unwarranted attempt to create a statutory presumption of retention of “possession or enjoyment” from the mere fact of occupancy of the residence by the decedent from the time of the quitclaim deed in favor of his three sons in 1956 until his removal to a…
2Cases cited12 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- McNichol v. CommissionerUnited States Tax Court · 1958
- Estate of Maria M. Coxe Skinner, Deceased, Neil McFee Skinner and Girard Trust Corn Exchange Bank, Executors v. United StatesCourt of Appeals for the Third Circuit · 1963
- Gutchess v. CommissionerUnited States Tax Court · 1966
7 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Estate of Lydia G. Maxwell, Deceased First National Bank of Long Island Victor C. McCuaig Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1993
- Estate of Rapelje v. CommissionerUnited States Tax Court · 1979
- Estate of Gilman v. CommissionerUnited States Tax Court · 1975
- Estate of Kerdolff v. CommissionerUnited States Tax Court · 1972
34 more not listed; retrieve them via the Exa API.