Breyer v. Commissioner
United States Tax Court
Prior to decedent's death, petitioners received certain property from him, given to them in contemplation of death, and also the right to purchase from decedent's estate certain stock at a fraction of its value. The latter property was acquired by petitioners from the estate prior to the imposition of the tax in question. All such property was deemed to be includible in decedent's estate and thus subject to the estate tax.
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Prior to decedent's death, petitioners received certain property from him, given to them in contemplation of death, and also the right to purchase from decedent's estate certain stock at a fraction of its value. The latter property was acquired by petitioners from the estate prior to the imposition of the tax in question. All such property was deemed to be includible in decedent's estate and thus subject to the estate tax. In 1938 and 1939 petitioners, pursuant to an agreed settlement, paid the tax as finally agreed upon by them and the Commissioner, together with interest thereon. Held, the…
1Opinion of the Court
Henry W. Breyer, Jr. v. Commissioner. Edith S. Breyer v. Commissioner. Catharine Breyer Van Bomel v. Commissioner.
Breyer v. Commissioner
Docket Nos. 111808, 111835, 111837.
United States Tax Court
1944 Tax Ct. Memo LEXIS 393; 3 T.C.M. (CCH) 48; T.C.M. (RIA) 44015;
January 20, 1944
Prior to decedent's death, petitioners received certain property from him, given to them in contemplation of death, and also the right to purchase from decedent's estate certain stock at a fraction of its value. The latter property was acquired by petitioners from the estate prior to the imposition of the tax in…
2Cases cited13 opinions
- Koppers Co. v. CommissionerUnited States Tax Court · 1944
- C. P. Ford & Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- GREEN v. COMMISSIONERUnited States Tax Court · 1944
- Brown v. CommissionerUnited States Tax Court · 1942
- Automatic Sprinkler Co. v. CommissionerUnited States Board of Tax Appeals · 1932
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