Robbins v. Commissioner
United States Board of Tax Appeals
By his mother's will the petitioner was bequeathed a contingent interest in one half of her residuary estate which vested in him upon the death of the testatrix' grandson, without issue, on September 23, 1928. The property then consisted of shares of stock held in trust under a trust created by the grandson for the benefit of himself and his wife with remainder over to her appointees or relatives.
Read the full summary
By his mother's will the petitioner was bequeathed a contingent interest in one half of her residuary estate which vested in him upon the death of the testatrix' grandson, without issue, on September 23, 1928. The property then consisted of shares of stock held in trust under a trust created by the grandson for the benefit of himself and his wife with remainder over to her appointees or relatives. Upon the grandson's death the petitioner and the grandson's widow made adverse claims to the property and suit was entered by the petitioner to quiet title. On July 1, 1929, before termination of…
1Opinion of the Court
HARWOOD ROBBINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Robbins v. Commissioner
Docket No. 67076.
United States Board of Tax Appeals
33 B.T.A. 880; 1936 BTA LEXIS 816;
January 7, 1936, Promulgated
By his mother's will the petitioner was bequeathed a contingent interest in one half of her residuary estate which vested in him upon the death of the testatrix' grandson, without issue, on September 23, 1928. The property then consisted of shares of stock held in trust under a trust created by the grandson for the benefit of himself and his wife with remainder over to her appointees…
2Cases cited12 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Wager v. . WagerNew York Court of Appeals · 1882
- United States v. JonesSupreme Court of the United States · 1915
- James A. Sackley Company v. The United StatesSupreme Court of the United States · 1928
- Thompson v. ThomasMississippi Supreme Court · 1855
7 more not listed; retrieve them via the Exa API.