Estate of Spruill v. Commissioner
United States Tax Court
In 1931, Stephen Spruill (Stephen), decedent's father, executed a deed conveying successive life estates in the Ashford-Dunwoody Farm to decedent and his wife (Georgia). Upon the termination of these life estates, the property was to go to decedent's children or to the descendants of any of decedent's children who did not survive the life estates; should decedent die without descendants, the property was to revert back to Stephen's estate.
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In 1931, Stephen Spruill (Stephen), decedent's father, executed a deed conveying successive life estates in the Ashford-Dunwoody Farm to decedent and his wife (Georgia). Upon the termination of these life estates, the property was to go to decedent's children or to the descendants of any of decedent's children who did not survive the life estates; should decedent die without descendants, the property was to revert back to Stephen's estate. In 1956, Stephen, Georgia, and decedent's two adult children (Weyman and Kathleen) executed quitclaim deeds to decedent of their interests in the…
1Opinion of the Court
Estate of Euil S. Spruill, Deceased, Kathleen Spruill Miers and Weyman E. Spruill, Executors, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Spruill v. Commissioner
Docket Nos. 33697-84, 16578-85, 16579-85
United States Tax Court
88 T.C. 1197; 1987 U.S. Tax Ct. LEXIS 68; 88 T.C. No. 68;
May 7, 1987; As amended May 28, 1987 May 7, 1987, Filed
Decisions will be entered under Rule 155.
In 1931, Stephen Spruill (Stephen), decedent's father, executed a deed conveying successive life estates in the Ashford-Dunwoody Farm to decedent and his wife (Georgia). Upon the…
2Cases cited55 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- United States v. BoyleSupreme Court of the United States · 1985
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Gajewski v. CommissionerUnited States Tax Court · 1976
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