Root v. Commissioner
United States Board of Tax Appeals
1. The common law doctrine of estates by the entirety obtains in the State of Missouri. 2. The fact that the husband pays the full consideration out of his own funds for land conveyed to him and his wife as tenants by the entirety does not have the effect of constituting such grantees other than tenants by the entirety. 3. A rule of property established by the statutes or decisions of a State is binding on the Federal courts in costruing the transfer or devolution of…
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1. The common law doctrine of estates by the entirety obtains in the State of Missouri. 2. The fact that the husband pays the full consideration out of his own funds for land conveyed to him and his wife as tenants by the entirety does not have the effect of constituting such grantees other than tenants by the entirety. 3. A rule of property established by the statutes or decisions of a State is binding on the Federal courts in costruing the transfer or devolution of property under such rule. 4. Under the laws of Missouri there is no transfer, by reason of the death of one spouse, of any…
1Opinion of the Court
*699OPINION.
Korner, Chairman:
The- petitioner, Susie M. Hoot, brings this proceeding as executrix of her deceased husband to test the right of the Commissioner to assert a tax on the estate of the decedent, in the computation of which he has included as a part of the gross estate the value of a certain parcel of real property which was owned by the decedent and his wife up to the time of the death of the former. From the agreed statement of facts upon which the case was submitted it appears that by warranty deed, executed November 29, 1921, there was conveyed to H. L. Root and Susie May Root,…
2Cases cited27 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Hunt v. BlackburnSupreme Court of the United States · 1888
- Shwab v. DoyleSupreme Court of the United States · 1922
- Edwards v. SlocumSupreme Court of the United States · 1924
22 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Dyer v. CommissionerUnited States Board of Tax Appeals · 1926
- Girard Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Murphy v. CommissionerUnited States Board of Tax Appeals · 1926
- Root v. CommissionerUnited States Board of Tax Appeals · 1926
- Weil v. CommissionerUnited States Board of Tax Appeals · 1929