Schuster v. Commissioner
United States Tax Court
Decedent, William P. Baker, died in 1951. Petitioner was appointed executrix of the will of her deceased husband. She duly filed an estate tax return on October 7, 1952, and reported in Schedule G "for disclosure purposes only" a transfer made by the decedent in trust in 1941. She did not include any part of the corpus of this trust in the decedent's gross estate but did attach to the return a copy of the trust deed.
Read the full summary
Decedent, William P. Baker, died in 1951. Petitioner was appointed executrix of the will of her deceased husband. She duly filed an estate tax return on October 7, 1952, and reported in Schedule G "for disclosure purposes only" a transfer made by the decedent in trust in 1941. She did not include any part of the corpus of this trust in the decedent's gross estate but did attach to the return a copy of the trust deed. Within 3 years from the filing of the return Commissioner Andrews determined a deficiency in estate tax but did not include any part of the corpus of the 1941 trust in the gross…
1Opinion of the Court
Ajrundell, Judge:
Respondent determined for assessment against petitioner the amount of $49,698.63, plus interest as provided by law, as constituting petitioner’s liability as a transferee of property of the estate of William P. Baker, deceased. Petitioner contests the entire determination. Errors have been assigned from (a) to (t). The assignments are grouped and summarized as follows:
1. Respondent erroneously included in the decedent’s gross estate the undistributed corpus of an inter vivos trust dated September 12, 1941;
2. Respondent’s determination is barred by the statute of limitations;
3.…
2Cases cited13 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Moore v. CommissionerUnited States Tax Court · 1942
- Estate of Cunha v. CommissionerUnited States Tax Court · 1958
- La Fortune v. CommissionerUnited States Tax Court · 1957
8 more not listed; retrieve them via the Exa API.
3Cited by84 opinions
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
- Boulez v. CommissionerUnited States Tax Court · 1981
- Manocchio v. CommissionerUnited States Tax Court · 1982
- Norfolk Southern Corp. v. CommissionerUnited States Tax Court · 1995
- Estate of Mandels v. CommissionerUnited States Tax Court · 1975
79 more not listed; retrieve them via the Exa API.