ESTATE OF GREEN v. COMMISSIONER
United States Tax Court
Decedent made gifts to his wife on Dec. 27, 1976, which was within 3 years of his death. The Commissioner determined that those gifts were made in contemplation of death and were includable in decedent's estate under sec. 2035, I.R.C. 1954. Held, such gifts were substitutes for testamentary transfers, were made to avoid the estate tax, and consequently, were made in contemplation of death within the meaning of sec. 2035.
1Opinion of the Court
ESTATE OF JAMES P. GREEN, Deceased, GLADYS A. GREEN, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ESTATE OF GREEN v. COMMISSIONER
Docket No. 18993-82.
United States Tax Court
T.C. Memo 1986-511; 1986 Tax Ct. Memo LEXIS 87; 52 T.C.M. (CCH) 800;
October 20, 1986.
Decedent made gifts to his wife on Dec. 27, 1976, which was within 3 years of his death. The Commissioner determined that those gifts were made in contemplation of death and were includable in decedent's estate under sec. 2035, I.R.C. 1954. Held, such gifts were substitutes for testamentary transfers, were made to…
2Cases cited7 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Estate of Johnson v. CommissionerUnited States Tax Court · 1948
- Estate of Russell E. Hutchinson, Phillip E. Hutchinson and Richard A. Hutchinson, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Estate of Gerard v. CommissionersUnited States Tax Court · 1972
- Estate of Himmelstein v. CommissionerUnited States Tax Court · 1980
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