Richardson v. Commissioner
United States Board of Tax Appeals
A husband and wife held several pieces of real estate at the time of the husband's death, either as joint tenants or as tenants by the entirety, in some of which the wife had acquired a joint legal interest from her husband and in some of which she had acquired a legal interest jointly with him at the same time that he had acquired his interest.
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A husband and wife held several pieces of real estate at the time of the husband's death, either as joint tenants or as tenants by the entirety, in some of which the wife had acquired a joint legal interest from her husband and in some of which she had acquired a legal interest jointly with him at the same time that he had acquired his interest. Held that in computing the value of the gross estate of the husband no part of the value of the property may be excepted, under the provisions of section 302(e), Revenue Act of 1926, as the evidence does not show that the wife furnished some certain…
1Opinion of the Court
AMY S. RICHARDSON, EXECUTRIX OF THE ESTATE OF CHARLES W. RICHARDSON, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Richardson v. Commissioner
Docket No. 64023.
United States Board of Tax Appeals
31 B.T.A. 245; 1934 BTA LEXIS 1129;
October 3, 1934, Promulgated
A husband and wife held several pieces of real estate at the time of the husband's death, either as joint tenants or as tenants by the entirety, in some of which the wife had acquired a joint legal interest from her husband and in some of which she had acquired a legal interest jointly with him at the same time that he…
2Cases cited1 opinion
- Richardson v. CommissionerUnited States Board of Tax Appeals · 1934