Hopper v. Commissioner
United States Tax Court
Estate Tax -- Transfer in Contemplation of Death -- Transfer in Trust With Reservation of Life Estate -- Sec. 811 (c) (1) (A), I. R. C. -- A transfer in trust of a large part of the grantor's assets with a life estate retained by the grantor and remainder to benefit her children and their issue was not made in contemplation of death. Welch v. Hassett, 90 F. 2d 833, followed.
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined a deficiency of $253,549.84 in estate tax against the estate of the decedent and that the other two petitioners are liable one for all and the other for a part of that deficiency as transferees. The only two issues requiring decision are whether transfers in trust by the decedent in 1929 and direct gifts to her daughter during 1947, 1948, and 1949 were transfers in contemplation of death within the meaning of section 811 (c) (1) (A) of the Internal Revenue Code. All facts stipulated are adopted as findings of fact.
The estate tax return was…
2Cases cited6 opinions
- Hassett v. WelchSupreme Court of the United States · 1938
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Welch v. HassettCourt of Appeals for the First Circuit · 1937
- Farnum v. CommissionerUnited States Tax Court · 1950
- Welch v. HassettDistrict Court, D. Massachusetts · 1936
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Baldwin v. CommissionerUnited States Tax Court · 1959
- Estate of Aaron v. CommissionerCourt of Appeals for the Third Circuit · 1955
- Estate of Charles I. Aaron, Deceased, Marcus Lester Aaron, Sole Surviving v. Commissioner of Internal Revenue, Marcus Lester Aaron, Trustee for Maxie Goldmark Aaron, Jr., Trustee and Transferee v. Commissioner of Internal Revenue, Marcus Lester Aaron, Trustee for Jean Louise Friedman, Trustee and Transferee v. Commissioner of Internal Revenue, Marcus Lester Aaron, Trustee for Ruth Frances Friedman, Trustee and Transferee v. Commissioner of Internal Revenue, Marcus Lester Aaron, Trustee for Marcus Aaron Ii, Trustee and Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1955
- Hopper v. CommissionerUnited States Tax Court · 1954