Estate of Lee v. Commissioner
United States Tax Court
On the same day, decedent executed her will and a deed conveying to her daughter her residence and surrounding acreage. This occurred approximately nine weeks after her month-long stay in the hospital for pneumonia. One week later, decedent re-entered the hospital, where, at the age of 87, she died of pneumonia. Held, the execution of the deed was a transfer made in contemplation of death and is included in decedent's gross estate under section 2035, I.R.C. 1954.
1Opinion of the Court
ESTATE OF MARY BELL LEE, DECEASED, JAMES DONALD HINSON, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Estate of Lee v. Commissioner
Docket No. 8315-77.
United States Tax Court
T.C. Memo 1979-171; 1979 Tax Ct. Memo LEXIS 360; 38 T.C.M. (CCH) 728; T.C.M. (RIA) 79171;
April 30, 1979, Filed
On the same day, decedent executed her will and a deed conveying to her daughter her residence and surrounding acreage. This occurred approximately nine weeks after her month-long stay in the hospital for pneumonia. One week later, decedent re-entered the hospital, where, at the age of 87,…
2Cases cited10 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Cleveland Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Estate of Johnson v. CommissionerUnited States Tax Court · 1948
- Schwartz v. CommissionerUnited States Tax Court · 1947
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