Provident Trust Co. v. Commissioner
United States Board of Tax Appeals
1. The common-law doctrine of estates by the entirety obtains in Pennsylvania, and as, under the common law, there was no transfer of such estate to the surviving spouse upon the death of the decedent, the value of such estate may not be included in the gross estate of the decedent. 2. Ground rents being real estate, and title thereto being held by decedent and his wife as tenants by the entirety, the value of such rents may not be included in the gross estate.
1Opinion of the Court
OPINION.
Arundell:
The only question involved is the right of the Commissioner to include in the gross estate of the decedent the value of property held by the decedent and his wife as tenants by the entirety. We have heretofore held in Appeals of Susie M. Root, 5 B. T. A. *1005696; George. R. Dyer, 5 B. T. A. 711; and James C. Murphy, 5 B. T. A. 952, that, in States where the doctrine of estates by the entirety obtains, in the case of the death of one spouse, there is no transfer of such estate to the survivor, and accordingly the Federal estate tax does not apply thereto.
The parties to the…
2Cases cited5 opinions
- Wilson v. IsemingerSupreme Court of the United States · 1902
- Beihl v. MartinSupreme Court of Pennsylvania · 1912
- Stuckey v. Keefe's ExecutorsSupreme Court of Pennsylvania · 1856
- Bosler v. KuhnSupreme Court of Pennsylvania · 1844
- Blount v. United StatesUnited States Court of Claims · 1924
3Cited by2 opinions
- Girard Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Provident Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1927