Irvine v. Commissioner
United States Board of Tax Appeals
A husband transferred substantially all of his property to himself and wife as joint tenants with right of survivorship and not as tenants in common. He died May 14, 1932, leaving an estate insufficient to meet a deficiency in income tax for 1929, although his interest in the jointly owned property at date of death was far in excess of such deficiency.
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A husband transferred substantially all of his property to himself and wife as joint tenants with right of survivorship and not as tenants in common. He died May 14, 1932, leaving an estate insufficient to meet a deficiency in income tax for 1929, although his interest in the jointly owned property at date of death was far in excess of such deficiency. A part of the husband's property was transferred to the joint tenancy prior to December 31, 1929, and a large part after that date. The value of the property placed in the joint tenancy after 1929 was several times the amount of the tax…
1Opinion of the Court
MYRTLE M. IRVINE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Irvine v. Commissioner
Docket No. 74612.
United States Board of Tax Appeals
36 B.T.A. 653; 1937 BTA LEXIS 672;
October 15, 1937, Promulgated
A husband transferred substantially all of his property to himself and wife as joint tenants with right of survivorship and not as tenants in common. He died May 14, 1932, leaving an estate insufficient to meet a deficiency in income tax for 1929, although his interest in the jointly owned property at date of death was far in excess of such deficiency. A part of the husband's…
2Cases cited10 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Tyler v. United StatesSupreme Court of the United States · 1930
- Smith v. CommissionerUnited States Board of Tax Appeals · 1931
- Griswold v. HelveringSupreme Court of the United States · 1933
- Wilson v. WilsonSupreme Court of Minnesota · 1890
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