Bradford-Martin v. Commissioner
United States Tax Court
1. Held, that under the provisions of section 861 (c), I. R. C., United States bonds issued after March 1, 1941, are not includible in gross estate of petitioner's decedent who died before October 20, 1951, and who was at the time of his death a nonresident of the United States, not engaged in business within the United States. 2. Held, that bank deposits in a New York City bank to which petitioner's decedent, a nonresident of the United States acquired legal right as the…
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1. Held, that under the provisions of section 861 (c), I. R. C., United States bonds issued after March 1, 1941, are not includible in gross estate of petitioner's decedent who died before October 20, 1951, and who was at the time of his death a nonresident of the United States, not engaged in business within the United States. 2. Held, that bank deposits in a New York City bank to which petitioner's decedent, a nonresident of the United States acquired legal right as the sole heir at law under foreign law, and as residuary legatee, of a brother, a nonresident, who predeceased him, are deemed…
1Opinion of the Court
Estate of Mertyn S. Bradford-Martin, Deceased, Margaret Bradford-Martin, Administratrix, Petitioner, v. Commissioner of Internal Revenue, Respondent
Bradford-Martin v. Commissioner
Docket No. 29499
United States Tax Court
18 T.C. 544; 1952 U.S. Tax Ct. LEXIS 164;
June 19, 1952, Promulgated
Decision will be entered under Rule 50.
1. Held, that under the provisions of section 861 (c), I. R. C., United States bonds issued after March 1, 1941, are not includible in gross estate of petitioner's decedent who died before October 20, 1951, and who was at the time of his death a nonresident of the United…
2Cases cited10 opinions
- De Guebriant v. CommissionerUnited States Tax Court · 1950
- Jandorfs Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Weiss v. CommissionerUnited States Tax Court · 1946
- Estate of Davey v. CommissionerUnited States Tax Court · 1948
- Gade v. CommissionerUnited States Tax Court · 1948
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