De Eissengarthen v. Commissioner
United States Tax Court
Jean Eissengarthen, a nonresident of the United States at the time of his death November 6, 1941, had certain sums of money on deposit with a New York bank. He owed no New York debts. Under his will his mother Anna was named as his sole heir and under the laws of Switzerland, where he died, she became the sole owner of all his property, including the bank deposit in question.
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Jean Eissengarthen, a nonresident of the United States at the time of his death November 6, 1941, had certain sums of money on deposit with a New York bank. He owed no New York debts. Under his will his mother Anna was named as his sole heir and under the laws of Switzerland, where he died, she became the sole owner of all his property, including the bank deposit in question. Anna, a nonresident of the United States, died May 29, 1942. The Commissioner has included as part of her gross estate the money on deposit with the New York bank. Petitioner contends that it is excludible under section…
1Opinion of the Court
OPINION.
Elack, Judge:
The Commissioner has determined a deficiency in estate tax against the estate of Anna Floto de Eissengarthen in the sum of $2,345.38. Among the adjustments made by the Commissioner in the determination of this deficiency was adjustment (a), which is explained in the deficiency notice as follows:
It is held that the cash balance of $16,190.07 in a custodian account at Guaranty Trust Company, New York, New York, reported in item 15, Schedule I, of the return, but not returned for tax, is includible in decedent’s gross estate under the provisions of Section 811 (a) of the…
Also in this document: Concurrence.
2Cases cited2 opinions
- Estate of Davey v. CommissionerUnited States Tax Court · 1948
- Gade v. CommissionerUnited States Tax Court · 1948
3Cited by13 opinions
- De Guebriant v. CommissionerUnited States Tax Court · 1950
- Oei Tjong Swan v. CommissionerUnited States Tax Court · 1955
- Worthington v. CommissionerUnited States Tax Court · 1952
- Bradford-Martin v. CommissionerUnited States Tax Court · 1952
- Estate of Oei Tjong Swan, Oei Ing Tjhing v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
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