Est. of Giselman v. Commissioner
United States Tax Court
1. Value of stock in J. W. Giselman Corporation held by decedent at time of his death determined. 2. The value of real estate decedent transferred to a trust for the benefit of his wife and children many years before his death is not taxable in decedent's estate. Section 2036(a), I.R.C. 1954, as amended, not applicable.
1Opinion of the Court
ESTATE OF JOSEPH W. GISELMAN, DECEASED, HARRY W. GISELMAN, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Est. of Giselman v. Commissioner
Docket No. 5949-84.
United States Tax Court
T.C. Memo 1988-391; 1988 Tax Ct. Memo LEXIS 422; 55 T.C.M. (CCH) 1654; T.C.M. (RIA) 88391;
August 22, 1988.
1. Value of stock in J. W. Giselman Corporation held by decedent at time of his death determined.
2. The value of real estate decedent transferred to a trust for the benefit of his wife and children many years before his death is not taxable in decedent's estate. Section…
2Cases cited18 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Chiu v. CommissionerUnited States Tax Court · 1985
- Chester D. Tripp, Chester D. Tripp, Surviving Spouse Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ferrari v. CommissionerUnited States Tax Court · 1989