Root v. Commissioner
United States Board of Tax Appeals
1. The common law doctrine of estates by the entirety obtains in the State of Missouri. 2. The fact that the husband pays the full consideration out of his own funds for land conveyed to him and his wife as tenants by the entirety does not have the effect of constituting such grantees other than tenants by the entirety. 3. A rule of property established by the statutes or decisions of a State is binding on the Federal courts in costruing the transfer or devolution of…
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1. The common law doctrine of estates by the entirety obtains in the State of Missouri. 2. The fact that the husband pays the full consideration out of his own funds for land conveyed to him and his wife as tenants by the entirety does not have the effect of constituting such grantees other than tenants by the entirety. 3. A rule of property established by the statutes or decisions of a State is binding on the Federal courts in costruing the transfer or devolution of property under such rule. 4. Under the laws of Missouri there is no transfer, by reason of the death of one spouse, of any…
1Opinion of the Court
APPEAL OF SUSIE M. ROOT, EXECUTRIX, ESTATE OF HENRY L. ROOT.
Root v. Commissioner
Docket No. 2825.
United States Board of Tax Appeals
5 B.T.A. 696; 1926 BTA LEXIS 2804;
November 30, 1926, Promulgated
1. The common law doctrine of estates by the entirety obtains in the State of Missouri.
2. The fact that the husband pays the full consideration out of his own funds for land conveyed to him and his wife as tenants by the entirety does not have the effect of constituting such grantees other than tenants by the entirety.
3. A rule of property established by the statutes or decisions of a State is binding…
2Cases cited28 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Hunt v. BlackburnSupreme Court of the United States · 1888
- Shwab v. DoyleSupreme Court of the United States · 1922
- Edwards v. SlocumSupreme Court of the United States · 1924
23 more not listed; retrieve them via the Exa API.