Rosebault v. Commissioner
United States Tax Court
On the facts, held, that the transfer of certain securities by decedent to his wife on June 18, 1941, was not made in contemplation of death.
1Opinion of the Court
OPINION.
Hill, Judge:
The sole issue in this case is whether the transfer by decedent to his wife of approximately $40,000 worth of securities on June 18,1941, was made in contemplation of death.
It is well established that the words “in contemplation of death” mean that the thought of death is the impelling cause of the transfer and, furthermore, that the estate tax does not cover a gift inter vivos which springs from a different motive. United States v. Wells, 283 U. S. 102. Hence, in the instant case we must detect the donor’s dominant motive in the light of his bodily and mental condition at…
2Cases cited4 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Becker v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
3Cited by10 opinions
- Estate of Sheldon v. CommissionerUnited States Tax Court · 1956
- Fatter v. UsryDistrict Court, E.D. Louisiana · 1967
- Estate of Keating v. KeatingMontana Supreme Court · 1958
- Sheldon v. CommissionerUnited States Tax Court · 1956
- Estate of Keating v. KeatingMontana Supreme Court · 1958
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