Estate of Becklenberg v. Commissioner
United States Tax Court
Held, that the portion of the property transferred by the decedent, in trust, necessary to give decedent an annual income of $ 10,000, which income was retained by the decedent under the terms of the trust, is includible in decedent's gross estate under section 811 (c) (1) (B) of the Internal Revenue Code of 1939.
1Opinion of the Court
Mulroney, Judge:
Respondent determined a deficiency in Federal estate taxes against the petitioner in the amount of $182,727.14. The issues are (1) whether certain property transferred to a trust created August 12,1938, is includible, all or in part, in decedent’s gross estate under section 811 (c) (1) (B) of the Internal Revenue Code of 1939;1 and (2) the proper valuation of such interest so includible in the decedent’s gross estate.
FINDINGS OF FACT.
Some of the facts have been stipulated and they are hereby incorporated by this reference.
Maria Becklenberg, decedent, was born May 18, 1872, and…
2Cases cited6 opinions
- Estate of Budlong v. CommissionerUnited States Tax Court · 1946
- Fidelity-Philadelphia Trust Co. v. SmithSupreme Court of the United States · 1958
- Helvering v. Mercantile-Commerce Bank & Trust Co.Court of Appeals for the Eighth Circuit · 1940
- Bergan v. CommissionerUnited States Tax Court · 1943
- Hirsh v. United StatesUnited States Court of Claims · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Lazarus v. CommissionerUnited States Tax Court · 1972
- La Fargue v. CommissionerUnited States Tax Court · 1979
- Archbishop Samuel Trust v. CommissionerUnited States Tax Court · 1961
- Estate of Valentine v. CommissionerUnited States Tax Court · 1970
- Rundle v. WelchDistrict Court, S.D. Ohio · 1960
5 more not listed; retrieve them via the Exa API.