Legal Opinion
Estate of Maria Becklenberg, Deceased, Fred Becklenberg, Jr. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided December 30, 1959No. 12672PublishedCited by 20 opinions
1Opinion of the Court
KNOCH, Circuit Judge.
This matter comes to us on petition for review of a decision of the Tax Court of the United States, respecting the gross estate of Maria Becklenberg, deceased, for federal estate tax. 2
On March 17, 1934, decedent joined with her husband and son in establishing a Trust, to which each contributed assets then valued as follows:
Decedent $379,166.37 26.78%
Fred Becklenberg, Sr. 293,499.32 20.73%
Fred Becklenberg, Jr. 743,186.56 52.49%
No separate accounts were maintained. Several properties contributed by decedent were sold. No distribution was made. On August 12, 1938, the Trust…
2Cases cited4 opinions
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Fidelity-Philadelphia Trust Co. v. SmithSupreme Court of the United States · 1958
- Estate of Florence B. Moreno, Deceased, Harriet Moreno Bischoff and St. Louis Union Trust Company, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Toeller's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1948
3Cited by20 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Lazarus v. CommissionerUnited States Tax Court · 1972
- Athanasius Y. Samuel v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- La Fargue v. CommissionerUnited States Tax Court · 1979
- Archbishop Samuel Trust v. CommissionerUnited States Tax Court · 1961
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