Dyer v. Commissioner
United States Board of Tax Appeals
Decedent and wife were tenants by the entirety of lands conveyed of them in 1909. Decedent died November 15, 1921, a resident of the State of New York wherein the lands were situate.
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Decedent and wife were tenants by the entirety of lands conveyed of them in 1909. Decedent died November 15, 1921, a resident of the State of New York wherein the lands were situate. Under of laws of the State of New York there was not a transfer of an estate to the surviving spouse on the death of the decedent in such lands, and the inclusion of their value as a part of the gross estate of the decedent, under the provisions of the Revenue Act of 1918, was without authority in law. Appeal of Susie M. Root,5 B.T.A. 696.
1Opinion of the Court
*713OPINION.
Korner, Chairman:
The issue presented for determination in this proceeding is substantially the same as that presented in Appeal *714of Susie M. Root, 5 B. T. A. 696, decided this day. The salient point of difference, aside from the matter of the jurisdiction of the parties and the subject matter, is that, in that case, the estate by the entirety was created in the grantees subsequent to the date of the enactment of the statute controlling at the date of the death of the decedent, whereas, in the instant case, such estate was created prior to the enactment of the statute controlling the…
2Cases cited8 opinions
- Hunt v. BlackburnSupreme Court of the United States · 1888
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- In Re the Transfer Tax Upon the Estate of KlatzlNew York Court of Appeals · 1915
- In Re the Appraisal, Under the Transfer Tax Law, of the Estate of LyonNew York Court of Appeals · 1922
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3Cited by3 opinions
- Dyer v. CommissionerUnited States Board of Tax Appeals · 1926
- Girard Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Smith v. CommissionerUnited States Board of Tax Appeals · 1927