Weiden v. Commissioner
United States Board of Tax Appeals
The value of real estate acquired by decedent and his wife as tenants by the entirety prior to 1916 is to be included in gross estate under the Revenue Act of 1926. Third National Bank & Trust Co. v. White, 45 Fed.(2d) 911; affd., 287 U.S. 577.
1Opinion of the Court
OPINION.
Arundell:
This proceeding involves estate taxes determined by the Commissioner in the sum of $7,319.48. The case has been submitted on the pleadings and a signed stipulation of facts. The decedent died on January 9, 1931. The question of law presented is the right to include in decedent’s gross estate the value of certain real property located in the State of New York which was owned by decedent and his wife as tenants by the entirety. The property in question was acquired between 1893 and 1908. The governing statute is section 302 (e) of the Revenue Act of 1926. It is petitioner’s…
2Cases cited5 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- Gwinn v. CommissionerSupreme Court of the United States · 1932
- In Re the Estate of WeidenNew York Court of Appeals · 1933
- Third National Bank & Trust Co. v. WhiteSupreme Court of the United States · 1932
- Goodenough v. CommissionerUnited States Board of Tax Appeals · 1934
3Cited by1 opinion
- Weiden v. CommissionerUnited States Board of Tax Appeals · 1934