Girard Trust Co. v. Commissioner
United States Board of Tax Appeals
Susie M. Root, Executrix,5 B.T.A. 696; George R. Dyer et al.,5 B.T.A. 711; and Provident Trust Co. et al.,5 B.T.A. 1004, followed.
1Opinion of the Court
Siefkin:
The facts are simple and are n,ot in dispute. They are that prior to February 3, 1924, certain real estate in Pennsylvania was held by Beulah H. J. Woolston and her husband Joseph L. Woolston, “ their heirs and assign^, * * * as tenants by the entireties.” Beulah H. J. Woolston died February 3, 1924, and the respondent included in her estate and subjected to estate tax the entire value of such real estate. The contested portion of the deficiency being considered results from such inclusion.
We have heretofore held that under the laws of Missouri there is no transfer, by reason of the…
2Cited by1 opinion
- Girard Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1928