Estate of Cooper v. Commissioner
United States Tax Court
In 1971, decedent transferred bonds to a trust for the benefit of her grandchildren, retaining the severable interest coupons payable through 1979. She died in 1974. Held, sec. 2036(a), I.R.C. 1954, requires the inclusion of the value of the bonds in the decedent's gross estate.
1Opinion of the Court
Estate of Alberta D. Cooper, Deceased, Herbert Warren Cooper III, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Cooper v. Commissioner
Docket No. 10699-78
United States Tax Court
74 T.C. 1373; 1980 U.S. Tax Ct. LEXIS 57;
September 23, 1980, Filed
Decision will be entered under Rule 155.
In 1971, decedent transferred bonds to a trust for the benefit of her grandchildren, retaining the severable interest coupons payable through 1979. She died in 1974. Held, sec. 2036(a), I.R.C. 1954, requires the inclusion of the value of the bonds in the decedent's gross estate.
Paul…
2Cases cited6 opinions
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- McNichol v. CommissionerUnited States Tax Court · 1958
- Fry v. CommissionerUnited States Tax Court · 1947
- Cain v. Comm'rUnited States Tax Court · 1961
- Estate of Cooper v. CommissionerUnited States Tax Court · 1980
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