Weiss v. Commissioner
United States Tax Court
Estate Tax -- Property Within the United States -- Bank Deposits -- Section 863 (b). -- Money which belonged to a Czechoslovakian held in a German concentration camp and was deposited by a friend in a New York bank in the name of the friend and his son, was deposited "for" the owner within the meaning of section 863 (b), I. R. C.
1Opinion of the Court
OPINION.
Murdock, Judge:
The decedent was a victim of the German inva-l si on of his country. His partner succeeded in immigrating to this! country and in bringing to this country funds belonging to his lesi fortunate friend. He deposited those funds in a New York banl under his own name and that of a younger man, his son. The peti-| tioner contends that the account was put in the names of others for convenience in aiding the decedent and for safety against German pressure upon him. There is no doubt that the funds in the account belonged to the decedent and were put there solely for his…
2Cited by25 opinions
- De Guebriant v. CommissionerUnited States Tax Court · 1950
- Estate of Davey v. CommissionerUnited States Tax Court · 1948
- Gade v. CommissionerUnited States Tax Court · 1948
- Oei Tjong Swan v. CommissionerUnited States Tax Court · 1955
- Bradford-Martin v. CommissionerUnited States Tax Court · 1952
20 more not listed; retrieve them via the Exa API.