Molter v. Commissioner
United States Board of Tax Appeals
Held, that under the provisions of the testator's will petitioner received a vested remainder interest and that the date of acquisition of the property sold in the tax years was the date of death of the testator and not the date of distribution to petitioner.
1Opinion of the Court
ISABEL RICHARDSON MOLTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Molter v. Commissioner
Docket No. 47308.
United States Board of Tax Appeals
27 B.T.A. 442; 1932 BTA LEXIS 1066;
December 28, 1932, Promulgated
Held, that under the provisions of the testator's will petitioner received a vested remainder interest and that the date of acquisition of the property sold in the tax years was the date of death of the testator and not the date of distribution to petitioner.
Donald V. Hunter, Esq., and Oscar A. Kropf, Esq., for the petitioner.
J. M. Leinenkugel, Esq., for the respondent.
LEEC…
2Cases cited1 opinion
- Molter v. CommissionerUnited States Board of Tax Appeals · 1932