Emery v. Commissioner
United States Board of Tax Appeals
1. Ownership of property determined. 2. Where an estate of joint tenancy was created in 1920 between the decedent and his wife and the decedent died on December 25, 1921, only one-half of the value of such property should be included in the gross estate of the decedent for estate-tax purposes.
1Opinion of the Court
MARY ALLEN EMERY, EXECUTRIX, ESTATE OF JOHN T. EMERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Emery v. Commissioner
Docket No. 24416.
United States Board of Tax Appeals
21 B.T.A. 1038; 1930 BTA LEXIS 1753;
December 31, 1930, Promulgated
1. Ownership of property determined.
2. Where an estate of joint tenancy was created in 1920 between the decedent and his wife and the decedent died on December 25, 1921, only one-half of the value of such property should be included in the gross estate of the decedent for estate-tax purposes.
Robert L. Floyd, Esq., Charles S. Williston, Esq., and…
2Cases cited12 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- Shwab v. DoyleSupreme Court of the United States · 1922
- Knox v. McElligottSupreme Court of the United States · 1922
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