Wheelock v. Commissioner
United States Board of Tax Appeals
Held, that respondent did not err in including in the gross estate of decedent the value of certain real property transferred by him to his wife within two years prior to his death.
1Opinion of the Court
*830OPINION.
TRAmmell:
The only issue involved in these proceedings is whether the respondent erred in including in the gross estate of the decedent, as a transfer in contemplation of death, the value of the property transferred by him to his wife, Julia E. Wheelock, on September 12, 1921. There is no controversy between the parties as to the value of the property in question.
Section 402 of the Revenue Act of 1921 provides in part as follows:
That the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal,…
2Cited by4 opinions
- Travelers Bank & Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- Heiner v. DonnanSupreme Court of the United States · 1932
- Travelers Bank & Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- Wheelock v. CommissionerUnited States Board of Tax Appeals · 1928