Botts v. Commissioner
United States Board of Tax Appeals
James M. Botts died in 1934. After his death his widow filed a joint return including their income and deductions for the year 1933. The return was accepted and audited by the Commissioner and formed the basis of a notice of deficiency. The executor of Botts' estate caused his will to be probated and included in the estate 1,749 shares of stock which had been issued to decedent and his wife as joint tenants with right of survivorship.
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James M. Botts died in 1934. After his death his widow filed a joint return including their income and deductions for the year 1933. The return was accepted and audited by the Commissioner and formed the basis of a notice of deficiency. The executor of Botts' estate caused his will to be probated and included in the estate 1,749 shares of stock which had been issued to decedent and his wife as joint tenants with right of survivorship. The Probate Court included this stock in decedent's estate and issued a decree of settlement distributing the stock and discharged the executor of the estate of…
1Opinion of the Court
ESTATE OF CARRIE M. BOTTS, DECEASED, TRANSFEREE, HOMER H. TOOLEY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
JOHN PARKER, ENTITLED AS "MR. JOHN PARKER, TRANSFEREE," PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Botts v. Commissioner
Docket Nos. 96766, 96854.
United States Board of Tax Appeals
42 B.T.A. 977; 1940 BTA LEXIS 927;
October 15, 1940, Promulgated
James M. Botts died in 1934. After his death his widow filed a joint return including their income and deductions for the year 1933. The return was accepted and audited by the Commissioner and formed the…
2Cases cited15 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
- Sharp v. CommissionerSupreme Court of the United States · 1938
- Young v. YoungCalifornia Court of Appeal · 1932
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