Legal Opinion

Weiden v. Commissioner

United States Board of Tax Appeals

Decided August 31, 1934No. Docket No. 70763Published

The value of real estate acquired by decedent and his wife as tenants by the entirety prior to 1916 is to be included in gross estate under the Revenue Act of 1926. Third National Bank & Trust Co. v. White, 45 Fed.(2d) 911; affd., 287 U.S. 577.

1Opinion of the Court

CHARLES R. WEIDEN AND HERMANN J. WEIDEN, AS EXECUTORS OF THE ESTATE OF ROBERT WEIDEN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Weiden v. Commissioner

Docket No. 70763.

United States Board of Tax Appeals

31 B.T.A. 138; 1934 BTA LEXIS 1155;

August 31, 1934, Promulgated

The value of real estate acquired by decedent and his wife as tenants by the entirety prior to 1916 is to be included in gross estate under the Revenue Act of 1926. Third National Bank & Trust Co. v. White, 45 Fed.(2d) 911; affd., 287 U.S. 577.

L. S. Pendleton, Esq., for the respondent.

ARUNDELL

OPINION.

ARUND…

2Cases cited1 opinion

  1. Weiden v. CommissionerUnited States Board of Tax Appeals · 1934

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