Legal Opinion
Estate of Stewart v. Commissioner
Court of Appeals for the Second Circuit
Decided August 9, 2010No. 07-5370-agPublishedCited by 8 opinions
1Opinion of the Court
CALABRESI, Circuit Judge:
Decedent, Margot Stewart, gave a 49% share of a mixed-use building to her son Brandon Stewart (“Brandon”). Upon Margot Stewart’s death, the Internal Revenue Service sought to include this gift in Margot Stewart’s estate under 26 U.S.C. § 2036(a)(1), reasoning that Margot Stewart had “retained for [her] life ... the possession or enjoyment of, or the right to the income from the property.” The Tax Court, T.C. Memo 2006-225, 92 T.C.M. (CCH) 357, agreed. Petitioner-Appellant Estate of Margot Stewart (the “Estate”) appeals that decision, arguing that Decedent did not…
2Cases cited26 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Helvering v. HallockSupreme Court of the United States · 1940
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- United States v. MichelSupreme Court of the United States · 1931
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3Cited by8 opinions
- Curcio v. Comm'r of Internal RevenueCourt of Appeals for the Second Circuit · 2012
- Judith Badgley v. United StatesCourt of Appeals for the Ninth Circuit · 2020
- Beeler v. Comm'r of Internal RevenueCourt of Appeals for the Second Circuit · 2011
- Buck v. United StatesDistrict Court, D. Connecticut · 2021
- Estate of Stewart v. CommissionerCourt of Appeals for the Second Circuit · 2010
3 more not listed; retrieve them via the Exa API.