Travelers Bank & Trust Co. v. Commissioner
United States Board of Tax Appeals
Transfers of stock by the decedent to his children five months prior to his death held to have been made in contemplation of death.
1Opinion of the Court
THE TRAVELERS BANK & TRUST COMPANY, EXECUTOR UNDER THE WILL OF JOHN H. NOLAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Travelers Bank & Trust Co. v. Commissioner
Docket No. 46686.
United States Board of Tax Appeals
29 B.T.A. 88; 1933 BTA LEXIS 999;
October 10, 1933, Promulgated
Transfers of stock by the decedent to his children five months prior to his death held to have been made in contemplation of death.
George H. Day, Esq., for the petitioner.
F. L. Van Haaften, Esq., for the respondent.
SEAWELL
The petitioner seeks a redetermination of a deficiency of $25,736.26 in estate tax.…
2Cases cited1 opinion
- Travelers Bank & Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1933