Phillips v. Commissioner
United States Board of Tax Appeals
The transfer of real estate, under circumstances disclosed by the evidence, two years, ten months and eight days prior to the donor's death, held not to have been made in contemplation of death.
1Opinion of the Court
JOSEPH EDWARD PHILLIPS, EXECUTOR OF THE LAST WILL AND TESTAMENT OF JOHN D. PHILLIPS, DECEASED; MARY VIRGIL JOHNSTON, EXECUTRIX OF THE LAST WILL AND TESTAMENT OF JOSEPH W. PHILLIPS, DECEASED; GEORGE E. PHILLIPS; AND KATHERINE P. KEENAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Phillips v. Commissioner
Docket No. 6352.
United States Board of Tax Appeals
7 B.T.A. 1054; 1927 BTA LEXIS 3032;
August 9, 1927, Promulgated
The transfer of real estate, under circumstances disclosed by the evidence, two years, ten months and eight days prior to the donor's death, held not to have been…
2Cases cited1 opinion
- Phillips v. CommissionerUnited States Board of Tax Appeals · 1927