Hunt v. Commissioner
United States Board of Tax Appeals
Transfer of stock held not to have been made in contemplation of death or to take effect in possession and enjoyment after death.
1Opinion of the Court
ESTATE OF WARNER D. HUNT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hunt v. Commissioner
Docket No. 31968.
United States Board of Tax Appeals
19 B.T.A. 624; 1930 BTA LEXIS 2370;
April 16, 1930, Promulgated
Transfer of stock held not to have been made in contemplation of death or to take effect in possession and enjoyment after death.
Charles K. Arter, Esq., and Walker H. Nye, Esq., for the petitioner.
Harry Leroy Jones, Esq., for the respondent.
VAN FOSSAN
This proceeding is brought to redetermine a deficiency in the estate tax of the estate of Warner D. Hunt in the amount of…
2Cases cited2 opinions
- Estate of Hunt v. CommissionerUnited States Board of Tax Appeals · 1930
- Hunt v. CommissionerUnited States Board of Tax Appeals · 1930