Hamlin v. Commissioner
United States Tax Court
Commuted value of claim against decedent's daughter for money advanced to her during his lifetime and acknowledged by her in writing, held, includible in decedent's gross estate for lack of evidence that advances were intended as a gift.
1Opinion of the Court
Estate of Theodore O. Hamlin, by Lincoln Rochester Trust Company (Successor by Merger to Rochester Trust and Safe Deposit Company), Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Hamlin v. Commissioner
Docket No. 10587
United States Tax Court
9 T.C. 676; 1947 U.S. Tax Ct. LEXIS 67;
October 14, 1947, Promulgated
Decision will be entered for the respondent.
Commuted value of claim against decedent's daughter for money advanced to her during his lifetime and acknowledged by her in writing, held, includible in decedent's gross estate for lack of evidence that advances were…
2Cases cited1 opinion
- Hamlin v. CommissionerUnited States Tax Court · 1947