Gamble v. Commissioner
United States Board of Tax Appeals
1. GIFTS MADE IN CONTEMPLATION OF DEATH. - Certain gifts of securities, held not made in contemplation of death within the meaning of section 302(c) of the Revenue Act of 1926. 2. Value of securities for estate tax purposes, determined.
1Opinion of the Court
CECIL H. GAMBLE, EXECUTOR OF THE ESTATE OF MARY H. GAMBLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Gamble v. Commissioner
Docket No. 60840.
United States Board of Tax Appeals
33 B.T.A. 94; 1935 BTA LEXIS 806;
September 26, 1935, Promulgated
1. GIFTS MADE IN CONTEMPLATION OF DEATH. - Certain gifts of securities, held not made in contemplation of death within the meaning of section 302(c) of the Revenue Act of 1926.
2. Value of securities for estate tax purposes, determined.
Laurence Graves, Esq., and Ike Lanier, Esq., for the petitioner.
Harold Allen, Esq., R. H. Transue, Esq., and…
2Cases cited1 opinion
- Gamble v. CommissionerUnited States Board of Tax Appeals · 1935