Lippincott v. Commissioner
United States Board of Tax Appeals
1. The respondent's inclusion in the gross estate of the decedent of the value, in excess of $5,000, of gifts made within two years prior to the decedent's death, does not relieve the petitioners of the burden of proving that the gifts were not made in contemplation of death.
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1. The respondent's inclusion in the gross estate of the decedent of the value, in excess of $5,000, of gifts made within two years prior to the decedent's death, does not relieve the petitioners of the burden of proving that the gifts were not made in contemplation of death. The decision of the Supreme Court of the United States in the case of Heiner v. Donnan,285 U.S. 312, that the conclusive presumption provision contained in section 302(c) of the Revenue Act of 1926 is unconstitutional, affords no basis for shifting the burden of proof, but entitles the petitioner to show that the…
1Opinion of the Court
*738OPINION.
Matthews:
The underlying and controlling question in this case is whether the transfers by the decedent, upon which the disputed deficiency in tax was computed, were in fact made in contemplation of death. The pertinent section of the statute, section 302 (c) of the Revenue Act of 1926, is quoted in the margin.1 It will be seen that section 302 (c) contains two provisions. Under the first provision the value of transfers made at any time in contemplation of death, except by a bona fide sale, is required to be included in the decedent’s *739gross estate. The second provision, which raises a…
2Cases cited2 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Heiner v. DonnanSupreme Court of the United States · 1932
3Cited by9 opinions
- Frazee v. CommissionerUnited States Tax Court · 1992
- Igleheart v. CommissionerUnited States Board of Tax Appeals · 1933
- Travelers Bank & Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- Estate of Dowlin v. CommissionerUnited States Tax Court · 1994
- Frazee v. CommissionerUnited States Tax Court · 1992
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