Estate of Egger v. Commissioner
United States Tax Court
Held, notes and bonds issued under the United States Housing Act of 1937, as amended, are included in the decedent's gross estate.
1Opinion of the Court
Estate of Luis G. Egger, Deceased, James H. Powell, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Egger v. Commissioner
Docket No. 39777-86
United States Tax Court
89 T.C. 726; 1987 U.S. Tax Ct. LEXIS 140; 89 T.C. No. 50;
September 30, 1987; As amended October 8, 1987 September 23, 1987, Filed
Held, notes and bonds issued under the United States Housing Act of 1937, as amended, are included in the decedent's gross estate.
Herbert Hoover Chaice, for the petitioner.
Kevin C. Reilly, Louis B. Jack, and Vincent J. Juliano, for the respondent.
Sterrett, Chief Judge. Powell,…
2Cases cited19 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Chrysler Corp. v. BrownSupreme Court of the United States · 1979
- United States v. StewartSupreme Court of the United States · 1940
- Weinberger v. RossiSupreme Court of the United States · 1982
- Plummer v. ColerSupreme Court of the United States · 1900
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