Lee v. Commissioner
United States Board of Tax Appeals
ESTATE TAX. - Held that under section 402(e) of the Revenue Act of 1921 certain property should be included in the decedent's gross estate as "property passing under a general power of appointment exercised by the decedent"; that section 402(e) was constitutional; and that no question of retroactivity was involved.
1Opinion of the Court
MARY M. LEE, EXECUTRIX, ESTATE OF ROBERT E. LEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Lee v. Commissioner
Docket No. 21626.
United States Board of Tax Appeals
18 B.T.A. 251; 1929 BTA LEXIS 2097;
November 18, 1929, Promulgated
ESTATE TAX. - Held that under section 402(e) of the Revenue Act of 1921 certain property should be included in the decedent's gross estate as "property passing under a general power of appointment exercised by the decedent"; that section 402(e) was constitutional; and that no question of retroactivity was involved.
John E. Laskey, Esq., for the…
2Cases cited8 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Shwab v. DoyleSupreme Court of the United States · 1922
- Chanler v. KelseySupreme Court of the United States · 1907
- Randolph v. WrightSupreme Court of Virginia · 1886
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