Brown v. Commissioner
United States Board of Tax Appeals
On October 28, 1923, Kate Hay Brown died intestate, leaving as her only heirs at law her husband, Stuart Brown, and three children, one of whom is the decedent in this proceeding. The husband inherited a one-third undivided interest in fee and each of the three children a two-ninths interest in fee in the estate of Kate Hay Brown.
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On October 28, 1923, Kate Hay Brown died intestate, leaving as her only heirs at law her husband, Stuart Brown, and three children, one of whom is the decedent in this proceeding. The husband inherited a one-third undivided interest in fee and each of the three children a two-ninths interest in fee in the estate of Kate Hay Brown. On December 24, 1923, the heirs transferred their undivided interests in the estate to a trustee who, on the same day, by quitclaim deed transferred the property back to the heirs at law in trust. By the terms of the trust instrument Stuart Brown was to receive the…
1Opinion of the Court
JESSIE G. BROWN, AS EXECUTRIX OF THE LAST WILL AND TESTAMENT OF MILTON HAY BROWN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Brown v. Commissioner
Docket No 91093.
United States Board of Tax Appeals
40 B.T.A. 934; 1939 BTA LEXIS 774;
November 24, 1939, Promulgated
On October 28, 1923, Kate Hay Brown died intestate, leaving as her only heirs at law her husband, Stuart Brown, and three children, one of whom is the decedent in this proceeding. The husband inherited a one-third undivided interest in fee and each of the three children a two-ninths interest in fee in the…
2Cases cited18 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Porter v. CommissionerSupreme Court of the United States · 1933
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
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