Estate of Dillingham v. Commissioner
United States Tax Court
The decedent delivered checks in the amount of $ 3,000 each to six different individual donees in 1980. In 1981, the donees presented the checks to the drawee bank for payment and the checks were paid.
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The decedent delivered checks in the amount of $ 3,000 each to six different individual donees in 1980. In 1981, the donees presented the checks to the drawee bank for payment and the checks were paid. Held, the payment of the checks in 1981 did not relate back to the delivery of the checks in 1980 for purposes of determining when the gifts were complete under secs. 2501 and 2511, I.R.C. 1954, because petitioner failed to prove unconditional delivery of the checks to the donees. Held, further, the decedent did not part with "dominion and control" over the property which was the subject of the…
1Opinion of the Court
OPINION
WELLS, Judge-*
Respondent determined a deficiency in petitioner’s Federal gift tax for the calendar quarter ended December 31, 1980, in the amount of $70,841.04, and an addition to tax pursuant to section 6651(a)1 in the amount of $17,710.26. Respondent also determined a deficiency in petitioner’s Federal estate tax in the amount of $369,644.05.
After concessions, the sole issue to be decided is whether a noncharitable gift made by check is complete for Federal gift and estate tax purposes when the check is delivered to the donee.
These cases were submitted fully stipulated. The…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Burnet v. HarmelSupreme Court of the United States · 1932
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- Spiegel v. CommissionerUnited States Tax Court · 1949
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Estate of Gagliardi v. CommissionerUnited States Tax Court · 1987
- Estate of Metzger v. CommissionerUnited States Tax Court · 1993
- Estate of Newman v. CommissionerUnited States Tax Court · 1998
- Metzger v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1994
- Metzger v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1994
14 more not listed; retrieve them via the Exa API.