Estate of Platt v. Commissioner
United States Tax Court
In the absence of affirmative evidence that the transfers in trust by the decedent of several insurance policies on his life were for a motive associated with life, the Commissioner's determination that such transfers were in contemplation of death is sustained.
1Opinion of the Court
Estate of John O. Platt, Deceased, John O. Platt, Jr., and Girard Trust Company (now Girard Trust Corn Exchange Bank), Executors v. Commissioner.
Estate of Platt v. Commissioner
Docket No. 38061.
United States Tax Court
T.C. Memo 1954-143; 1954 Tax Ct. Memo LEXIS 103; 13 T.C.M. (CCH) 847; T.C.M. (RIA) 54249;
August 27, 1954, Filed
In the absence of affirmative evidence that the transfers in trust by the decedent of several insurance policies on his life were for a motive associated with life, the Commissioner's determination that such transfers were in contemplation of death is sustained.
James F.…
2Cases cited4 opinions
- Hurd v. CommissionerUnited States Tax Court · 1947
- Estate of Richards v. CommissionerUnited States Tax Court · 1953
- Thacher v. CommissionerUnited States Tax Court · 1953
- Estate of Aaron v. CommissionerUnited States Tax Court · 1953