Doyle v. Commissioner
United States Tax Court
1. Amounts deposited by decedent in two bank accounts, one in the name of "Michael A. Doyle, Sr. or Michael A. Doyle, Jr." and the other in the name of "Michael A. Doyle, Sr. Trustee for Michael A. Doyle, Jr.," held to be includible in gross estate of decedent for estate tax purposes. 2. The value of certain United States Savings Bonds purchased by the decedent in his lifetime held to be includible in his gross estate for estate tax purposes.
1Opinion of the Court
OPINION.
Raum, Judge:
The Commissioner determined a deficiency in estate tax in the amount of $9,769.71, with respect to the estate of Michael A. Doyle, Sr. Of the various adjustments resulting in that deficiency only three are now in dispute. They present the question whether there should be included in the decedent’s gross estate: (a) $7,305.95 of a larger amount on deposit at the date of the decedent’s death in the Morris County Savings Rank in the name of “Michael A. Doyle, Sr. or Michael A. Doyle, Jr.”; (b) $10,981.96 of a larger amount on deposit at the date of decedent’s death in the…
2Cases cited13 opinions
- Helvering v. GowranSupreme Court of the United States · 1937
- Alexander Sprunt & Son v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1933
- Farris v. Farris Engineering Corp.Supreme Court of New Jersey · 1951
- Nicklas v. ParkerNew Jersey Court of Chancery · 1905
- Bennett's Travel Bureau, Inc. v. CommissionerUnited States Tax Court · 1957
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Chrysler v. CommissionerUnited States Tax Court · 1965
- Wilson v. Comm'rUnited States Tax Court · 1971
- McCarthy v. United StatesDistrict Court, N.D. Illinois · 1985
- Estate of Sulovich v. CommissionerUnited States Tax Court · 1976
- Chrysler v. CommissionerUnited States Tax Court · 1965
5 more not listed; retrieve them via the Exa API.