Estate of Brown v. Commissioner
United States Tax Court
Held, that the transfer of a 360-acre farm by decedent to his son approximately 14 months prior to his death was not a transfer made in contemplation of death; Held, further, that no portion of the decedent's estate was trust property belonging to the decedent's son; Held, further, that the decedent's son did not contribute any part of the purchase price of certain items of property held jointly by the decedent and his son at the date of death.
1Opinion of the Court
Estate of Paul S. Brown, Deceased, M. Lawal Brown, Administrator v. Commissioner.
Estate of Brown v. Commissioner
Docket No. 80311.
United States Tax Court
T.C. Memo 1960-265; 1960 Tax Ct. Memo LEXIS 25; 19 T.C.M. (CCH) 1479; T.C.M. (RIA) 60265;
December 9, 1960
Held, that the transfer of a 360-acre farm by decedent to his son approximately 14 months prior to his death was not a transfer made in contemplation of death;
Held, further, that no portion of the decedent's estate was trust property belonging to the decedent's son;
Held, further, that the decedent's son did not contribute any part of the…
2Cases cited3 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Hoover v. United StatesUnited States Court of Claims · 1960
- Estate of Sheldon v. CommissionerUnited States Tax Court · 1956