Estate of Bettin v. Commissioner
United States Tax Court
The decedent transferred money to petitioner three days prior to the date that she was declared legally incompetent.She made three additional transfers of money to petitioner within seven months after the date she was declared legally incompetent. Held: The transfers were not valid gifts to petitioner and accordingly the amounts transferred must be included in her gross estate.
1Opinion of the Court
ESTATE OF MONA E. BETTIN, Deceased, FREDRIC BETTIN, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Bettin v. Commissioner
Docket No. 1773-72.
United States Tax Court
T.C. Memo 1974-102; 1974 Tax Ct. Memo LEXIS 216; 33 T.C.M. (CCH) 499; T.C.M. (RIA) 74102;
April 24, 1974, Filed.
The decedent transferred money to petitioner three days prior to the date that she was declared legally incompetent.She made three additional transfers of money to petitioner within seven months after the date she was declared legally incompetent. Held: The transfers were not valid gifts to…
2Cases cited9 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Christiansen v. ChristiansenCalifornia Court of Appeal · 1967
- Harris v. HarrisCalifornia Supreme Court · 1962
- Hyman v. TarpleeCalifornia Court of Appeal · 1944
- Vandor v. RoachCalifornia Supreme Court · 1887
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