Lehigh Valley Trust Co. v. Commissioner
United States Board of Tax Appeals
Where a legal resident of the State of Pennsylvania died in the year 1912, leaving a will which contained an unconditional direction or order that after the death of his wife and son his real estate should be sold and the proceeds distributed to his brothers and sisters "or their legal representatives", the gain realized from the sale of the realty was income taxable to the testator's estate.
1Opinion of the Court
LEHIGH VALLEY TRUST COMPANY, EXECUTOR, ESTATE OF ELIZA G. NEWHARD, DECEASED, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
MILTON T. GEORGE, ADMINISTRATOR, ESTATE OF DANIEL GEORGE, DECEASED, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
MILTON T. GEORGE, ADMINISTRATOR, ESTATE OF ELLEMINA DIEHL, DECEASED, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
MILTON T. GEORGE, ADMINISTRATOR, ESTATE OF JEMIMA KLOTZ, DECEASED, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
IRVIN ACHEY, TRANSFEREE,…
2Cases cited4 opinions
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Wright v. CommissionerUnited States Board of Tax Appeals · 1933
- Chambers v. CommissionerUnited States Board of Tax Appeals · 1936
- Lehigh Valley Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1936