Sheldon v. Commissioner
United States Tax Court
Gifts made while decedent was unaware of any illness and on advice that she would thus save income taxes, held, on the facts, not to be in comtemplation of death.
1Opinion of the Court
OPINION.
Upper, Judge:
Decedent was 80 years old when she died. The transfers which respondent has determined to have been in contemplation of death took place only about a year earlier. These are significant contributory facts in determining decedent’s dominant motive. United States v. Wells, 283 U. S. 102; Oliver v. Bell, (C. A. 3) 103 F. 2d 760; Estate of Ambrose Fry, 9 T. C. 503. They are nullified here, however, by her apparent good health and the recognized longevity of her family.
Respondent disagrees with the conclusion that decedent’s health was apparently good, or at least with the…
2Cases cited13 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- City Bank Farmers Trust Co. v. McGowanSupreme Court of the United States · 1945
- Colorado National Bank v. CommissionerSupreme Court of the United States · 1938
- Estate of Johnson v. CommissionerUnited States Tax Court · 1948
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Sheldon v. CommissionerUnited States Tax Court · 1956