O'Shaughnessy v. Commissioner
United States Board of Tax Appeals
1. Where the question is raised as to the constitutionality of a provision of the taxing act, the Board will consider it. Where, after consideration, a substantial doubt remains, the statute will be followed until the doubt is dispelled by a court decision.
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1. Where the question is raised as to the constitutionality of a provision of the taxing act, the Board will consider it. Where, after consideration, a substantial doubt remains, the statute will be followed until the doubt is dispelled by a court decision. Where such question involves the consideration of many decisions of the Supreme Court, from which differing conclusions may reasonably be reached, the Board will follow the words of the statute. 2. Section 302(e) of the Revenue Act of 1926 requires that there be included as a part of the estate of a decedent the value of property held as…
1Opinion of the Court
*1047OPINION.
Phillips:
The petitioner contested the deficiency determined by the respondent on the following grounds:(1) That no part of the value of real estate, situated in the State of Kentucky and owned by the decedent and Rita. O’Shaughnessy as joint tenants with right of survivorship, should be included in the gross estate within the purview of Sections 301, 302 and 302(e) of the Revenue Act of 1926; (2) that if it was the intent of said sections to include all of such jointly owned real *1048estate in the gross estate, they were repugnant to the Filth Amendment to the Constitution in that they…
2Cases cited5 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Tyler v. United StatesSupreme Court of the United States · 1930
- May v. HeinerSupreme Court of the United States · 1930
- Knox v. McElligottSupreme Court of the United States · 1922
3Cited by13 opinions
- Palmer v. CommissionerUnited States Tax Court · 1969
- Fernández Rodríguez v. BuscagliaSupreme Court of Puerto Rico · 1942
- Richardson v. CommissionerUnited States Board of Tax Appeals · 1934
- A. J. Crowhurst & Sons, Inc. v. CommissionerUnited States Board of Tax Appeals · 1938
- American Sec. & Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1931
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