Estate of Ensley v. Commissioner
United States Tax Court
Held: A small part of the property owned jointly by decedent and his wife at the time of his death was attributable to contributions by his surviving wife and is not taxable in decedent's estate. Amount determined.
1Opinion of the Court
ESTATE OF JACK ROBINS ENSLEY, BENI MARIE ENSLEY MOORE, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Ensley v. Commissioner
Docket No. 10759-75.
United States Tax Court
T.C. Memo 1977-402; 1977 Tax Ct. Memo LEXIS 39; 36 T.C.M. (CCH) 1627; T.C.M. (RIA) 770402;
November 21, 1977, Filed
Held: A small part of the property owned jointly by decedent and his wife at the time of his death was attributable to contributions by his surviving wife and is not taxable in decedent's estate. Amount determined.
George M. Mott, for the petitioner.
Thomas L. Kummer, for the respondent.
D…
2Cases cited7 opinions
- Singer v. Shaughnessy, Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Berkowitz v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
- United States v. Olive M. Neel, of the Estate of Alfred C. Neel, DeceasedCourt of Appeals for the Tenth Circuit · 1956
- Bushman v. United StatesUnited States Court of Claims · 1934
- Loveland v. CommissionerUnited States Tax Court · 1949
2 more not listed; retrieve them via the Exa API.