Chambers v. Commissioner
United States Tax Court
The majority of CEI's voting and nonvoting common stock was held by three trusts, the Atlanta Trust I, the Atlanta Trust II, and the Dayton Trust. In December 1975, petitioner Anne Cox Chambers held a percentage interest in the life estate of the Atlanta Trust I of which petitioner Barbara Cox Anthony was the trustee, and petitioner Barbara Cox Anthony held a percentage interest in the life estate of the Atlanta Trust II of which petitioner Anne Cox Chambers was the trustee.
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The majority of CEI's voting and nonvoting common stock was held by three trusts, the Atlanta Trust I, the Atlanta Trust II, and the Dayton Trust. In December 1975, petitioner Anne Cox Chambers held a percentage interest in the life estate of the Atlanta Trust I of which petitioner Barbara Cox Anthony was the trustee, and petitioner Barbara Cox Anthony held a percentage interest in the life estate of the Atlanta Trust II of which petitioner Anne Cox Chambers was the trustee. Both petitioners held a percentage interest in the life estate of the Dayton Trust and were two of the three…
1Opinion of the Court
Robert W. Chambers, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent
Chambers v. Commissioner
Docket Nos. 10188-83, 10189-83, 10190-83, 10191-83
United States Tax Court
87 T.C. 225; 1986 U.S. Tax Ct. LEXIS 73; 87 T.C. No. 14;
July 28, 1986, Filed
The majority of CEI's voting and nonvoting common stock was held by three trusts, the Atlanta Trust I, the Atlanta Trust II, and the Dayton Trust. In December 1975, petitioner Anne Cox Chambers held a percentage interest in the life estate of the Atlanta Trust I of which petitioner Barbara Cox Anthony was the trustee, and petitioner…
2Cases cited14 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Welch v. HelveringSupreme Court of the United States · 1933
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Merrill v. FahsSupreme Court of the United States · 1945
- United States v. ByrumSupreme Court of the United States · 1972
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