Legal Opinion
Estate of Vease v. Commissioner
United States Tax Court
Decided March 31, 1961No. Docket No. 65408PublishedCited by 1 opinion
1Opinion of the Court
OPINION.
Hakron, Judge:
The principal question is whether the decedent, Elizabeth Vease, made transfers of any property held in the Canadian or American trusts within the meaning of section 811(c) and (d).
It is the petitioner’s position that the rule of Lyeth v. Hoey, 305 U.S. 188, is controlling; that under this rule the interest of the decedent in the trusts was, for Federal estate tax purposes, acquired directly by inheritance from her father, James Harrington Walker; that she never became the owner of any of the property in the trusts and did not make any transfers to them, but on the…
2Cases cited14 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Foote v. FooteMichigan Supreme Court · 1886
- In Re Sage's EstateCourt of Appeals for the Third Circuit · 1941
- Metzner v. NewmanMichigan Supreme Court · 1923
- Milner v. CommissionerUnited States Tax Court · 1946
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3Cited by1 opinion
- Commissioner of Internal Revenue v. Estate of Elizabeth W. Vease, Deceased, James L. VeaseCourt of Appeals for the Ninth Circuit · 1963