Bartlett v. Commissioner
United States Board of Tax Appeals
Real estate owned by a decedent at the time of his death and situated in Missouri satisfies the requirements of section 402(a) of the Revenue Act of 1921, with respect to its being subject to the payment of administration expenses, necessary for its inclusion in the gross estate of such decedent for estate-tax purposes.
1Dissent
Trammell,
dissenting: Issue (5) presents the sole material question in controversy here, namely, whether real estate owned by the decedent at the time of his death and situated in the State of Missouri, constitutes a part of the gross estate for Federal-tax purposes, under the Revenue Act of 1921, which provides as follows:
Sec. 402. That the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated—(a) To the extent of the interest therein of the decedent at the time…
2Cases cited17 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. MerriamSupreme Court of the United States · 1923
- Shwab v. DoyleSupreme Court of the United States · 1922
- United States v. FieldSupreme Court of the United States · 1921
- Clarke v. ClarkeSupreme Court of the United States · 1900
12 more not listed; retrieve them via the Exa API.