Goodenough v. Commissioner
United States Board of Tax Appeals
The decedent died November 25, 1922, owning property under a tenancy by the entirety, which property was acquired in 1915. Held, that the value of such property is includable in the gross estate. Luman W. Goodenough, Executor,29 B.T.A. 211, modified.
1Opinion of the Court
opinion.
Smith:
On October 31, 1933, the Board promulgated its opinion in the above entitled proceeding, holding that the value of entirety property acquired in 1915 was not includabl'e in the gross estate of the decedent, who died November 25, 1922. On January 24, 1934, the respondent filed a motion:
* * * that the Board enter an order vacating and setting aside its decision promulgated October 31, 1933, and its final order of redeterminat’ion entered December 29,1933, in the above-entitled case, and set this case down for reargument on the merits upon the basis of the record heretofore made, *…
2Cases cited6 opinions
- Gwinn v. CommissionerSupreme Court of the United States · 1932
- Knox v. McElligottSupreme Court of the United States · 1922
- Griswold v. HelveringSupreme Court of the United States · 1933
- Yazoo & Mississippi Valley Railroad v. Nichols & Co.Supreme Court of the United States · 1921
- Goodenough v. CommissionerUnited States Board of Tax Appeals · 1933
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Goodenough v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1936
- Richardson v. CommissionerUnited States Board of Tax Appeals · 1934
- Weiden v. CommissionerUnited States Board of Tax Appeals · 1934
- Goodenough v. CommissionerUnited States Board of Tax Appeals · 1934