Legal Opinion
Estate of Lynch v. Commissioner
United States Tax Court
Decided October 26, 1960No. Docket No. 82521PublishedCited by 10 opinions
1Opinion of the Court
OPINION.
Turnee, Judge:
Section 2035 of the Internal Revenue Code of 1954 provides as follows:
SEO. 2035. TRANSACTIONS IN CONTEMPLATION OP DEATH.(a) General Rule. — The value of the gross estate shall include the value of all property (except real property situated outside of the United States) to the extent of any interest therein of which the decedent has at any time made a transfer (except in ease of a bona fide sale for an adequate and full consideration in money or money’s worth), by trust or otherwise, in contemplation of his death.(b) Application op General Rule. — If the decedent within…
2Cases cited7 opinions
- Weil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- First Trust & Deposit Co. v. ShaughnessyCourt of Appeals for the Second Circuit · 1943
- McCaughn v. Real Estate Land Title & Trust Co.Supreme Court of the United States · 1936
- Humphrey's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1947
- Colt v. McConnellIndiana Supreme Court · 1888
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Gerard v. CommissionersUnited States Tax Court · 1972
- Estate of Hite v. CommissionerUnited States Tax Court · 1968
- Hite v. CommissionerUnited States Tax Court · 1968
- Estate of Hutchinson v. CommissionerUnited States Tax Court · 1984
- Brotzler v. CommissionerUnited States Tax Court · 1982
5 more not listed; retrieve them via the Exa API.