Tichenor v. Commissioner
United States Board of Tax Appeals
Where real property situated in the State of New Jersey was devised to a decedent's son with a provision that upon the son's death without issue arriving at the age of 21 years the property should go to others, held under the law of New Jersey that the property passed to the son in fee and petitioners, the son's children, took through their father and not from the original decedent.
1Opinion of the Court
CHARLES O. TICHENOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ADA L. HESBACHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ARTHUR L. TICHENOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Tichenor v. Commissioner
Docket Nos. 78423, 78424, 78425.
United States Board of Tax Appeals
39 B.T.A. 516; 1939 BTA LEXIS 1021;
March 3, 1939, Promulgated
Where real property situated in the State of New Jersey was devised to a decedent's son with a provision that upon the son's death without issue arriving at the age of 21 years the property should go to…
2Cases cited10 opinions
- De Vaughn v. HutchinsonSupreme Court of the United States · 1897
- Howell v. GiffordNew Jersey Court of Chancery · 1903
- City Bank Farmers Trust Co. v. HentzNew Jersey Court of Chancery · 1930
- Feit v. RichardsNew Jersey Court of Chancery · 1902
- Kayser v. CommissionerUnited States Board of Tax Appeals · 1933
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