Dickson v. Commissioner
United States Tax Court
Estate Tax -- Gross Estate -- Value -- Unrecognized Interest. -- Full value of an interest included in gross estate, although existence not recognized at date of death, where never disputed although Orphans' Court had not recognized it in prior accountings but the courts recognized it when later first brought to their attention.
1Opinion of the Court
Estate of Burd Blair Edwards Dickson, Deceased, Peoples First National Bank & Trust Company, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent
Dickson v. Commissioner
Docket No. 19369
United States Tax Court
13 T.C. 318; 1949 U.S. Tax Ct. LEXIS 92;
September 19, 1949, Promulgated
Decision will be entered under Rule 50.
Estate Tax -- Gross Estate -- Value -- Unrecognized Interest. -- Full value of an interest included in gross estate, although existence not recognized at date of death, where never disputed although Orphans' Court had not recognized it in prior accountings but…
2Cases cited1 opinion
- Dickson v. CommissionerUnited States Tax Court · 1949