Lyman v. Commissioner
United States Board of Tax Appeals
Section 319 of the Revenue Act of 1924, levying a tax upon gifts of property "wherever situated," held not to apply to gifts or real property situated outside the United States.
1Opinion of the Court
ELIZABETH W. LYMAN AND WILLIAM H. LYMAN, JR., EXECUTORS OF THE WILL OF WILLIAM H. LYMAN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Lyman v. Commissioner
Docket No. 34275.
United States Board of Tax Appeals
23 B.T.A. 540; 1931 BTA LEXIS 1856;
June 3, 1931, Promulgated
Section 319 of the Revenue Act of 1924, levying a tax upon gifts of property "wherever situated," held not to apply to gifts or real property situated outside the United States.
P. B. Plumb, Esq., for the petitioners.
J. L. Backstrom, Esq., for the respondent.
MATTHEWS
This is a proceeding for the…
2Cases cited3 opinions
- Bromley v. McCaughnSupreme Court of the United States · 1929
- Guaranty Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1930
- Lyman v. CommissionerUnited States Board of Tax Appeals · 1931