Sterling v. Commissioner
United States Board of Tax Appeals
The petitioner's father bequeathed certain real estate to trustees to pay portions of the income to two sisters for life and to pay the balance of the income to his son. On the death of the two sisters the son was to receive the remainder of the property in fee. The son predeceased one of his two aunts, leaving a will in which he bequeathed all of his property, except a specific bequest of money, to his widow.
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The petitioner's father bequeathed certain real estate to trustees to pay portions of the income to two sisters for life and to pay the balance of the income to his son. On the death of the two sisters the son was to receive the remainder of the property in fee. The son predeceased one of his two aunts, leaving a will in which he bequeathed all of his property, except a specific bequest of money, to his widow. On the undertaking of the widow to sell the real estate mentioned a question was raised by the title company as to its ownership, and thereafter a friendly agreement was entered into…
1Opinion of the Court
ELIZABETH H. STERLING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Sterling v. Commissioner
Docket No. 74789.
United States Board of Tax Appeals
34 B.T.A. 1124; 1936 BTA LEXIS 589;
October 20, 1936, Promulgated
The petitioner's father bequeathed certain real estate to trustees to pay portions of the income to two sisters for life and to pay the balance of the income to his son. On the death of the two sisters the son was to receive the remainder of the property in fee. The son predeceased one of his two aunts, leaving a will in which he bequeathed all of his property, except a…
2Cases cited1 opinion
- Sterling v. CommissionerUnited States Board of Tax Appeals · 1936