Sheldon v. Commissioner
United States Tax Court
Gifts made while decedent was unaware of any illness and on advice that she would thus save income taxes, held, on the facts, not to be in comtemplation of death.
1Opinion of the Court
Estate of May Hicks Sheldon, Deceased, William M. McKelvy, Frank B. Ingersoll and Fidelity Trust Company, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent
Sheldon v. Commissioner
Docket No. 53616
United States Tax Court
27 T.C. 194; 1956 U.S. Tax Ct. LEXIS 51;
October 31, 1956, Filed
Decision will be entered under Rule 50.
Gifts made while decedent was unaware of any illness and on advice that she would thus save income taxes, held, on the facts, not to be in comtemplation of death.
Donald L. McCaskey, Esq., and Robert F. Patton, Esq., for the petitioners.
Albert J. O'Connor,…
2Cases cited1 opinion
- Sheldon v. CommissionerUnited States Tax Court · 1956