Estate of Benham v. Commissioner
United States Tax Court
Held: Transfers of insurance policies from decedent to his wife were not in contemplation of death.
1Opinion of the Court
ESTATE OF WILLIAM D. BENHAM, DECEASED, ELOISE S. BENHAM AND THE BANK OF VIRGINIA TRUST COMPANY, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Benham v. Commissioner
Docket No. 16224-80.
United States Tax Court
T.C. Memo 1983-337; 1983 Tax Ct. Memo LEXIS 448; 46 T.C.M. (CCH) 408; T.C.M. (RIA) 83337;
June 9, 1983.
Held: Transfers of insurance policies from decedent to his wife were not in contemplation of death.
Ralph E. Mirarchi,Lowell F. Raeder and Shelley R. Goldfarb Goldner, for the petitioners.
Howard Philip Newman, for the respondent.
WHITAKER
MEMORANDUM…
2Cases cited11 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Estate of Ford v. CommissionerUnited States Tax Court · 1969
- Estate of Gerard v. CommissionersUnited States Tax Court · 1972
- Fay Lewis Berman, of the Estate of Joseph Emile Berman v. United StatesCourt of Appeals for the Fifth Circuit · 1973
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