Rickenberg v. Commissioner
United States Tax Court
1. Held, on the facts, that decedent and his wife held their property in community. 2. Held, on the facts, that agreement and conveyances executed by decedent and his wife dividing their community property into tenancy in common were with intent to escape estate tax and in contemplation of death within section 811 (c) and (d) ( 5) of the Internal Revenue Code. 3. Held, that the agreement and transfers were not made for adequate and full consideration in money or money's…
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1. Held, on the facts, that decedent and his wife held their property in community. 2. Held, on the facts, that agreement and conveyances executed by decedent and his wife dividing their community property into tenancy in common were with intent to escape estate tax and in contemplation of death within section 811 (c) and (d) ( 5) of the Internal Revenue Code. 3. Held, that the agreement and transfers were not made for adequate and full consideration in money or money's worth under section 811 (c) of the Internal Revenue Code.
1Opinion of the Court
OPINION.
Disney, Judge:
The respondent determined in the determination of deficiency that the property transferred by the decedent on December 2,1942, should be included in his gross estate under the provisions of section 811 (c) and 811 (d) (5) of the Internal Revenue Code.1 Error in such determination must be shown by the petitioner. Welch v. Helvering, 290 U. S. 111. In our opinion, the petitioner has not so shown. The respondent, on brief, does not contend that the transfers were prompted by any apprehension or premonition on the part of the decedent of imminent death. The contention is…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. WellsSupreme Court of the United States · 1931
- Vanderlip v. CommissionerUnited States Tax Court · 1944
- United States v. BenedictCourt of Appeals for the Second Circuit · 1922
- Sullivan v. CommissionerUnited States Tax Court · 1948
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Sbicca v. CommissionerUnited States Tax Court · 1960
- Estate of Silverman v. CommissionerUnited States Tax Court · 1973
- Buscaglia v. Tax CourtSupreme Court of Puerto Rico · 1949
- Estate of Chapin v. CommissionerUnited States Tax Court · 1970
- Estate of Santry v. CommissionerUnited States Tax Court · 1982
5 more not listed; retrieve them via the Exa API.