Estate of Goldstone v. Commissioner
United States Tax Court
Decedent died in an airplane accident with her husband and three children. There was no sufficient evidence that the deaths were other than simultaneous. Under applicable State law, decedent was presumed to survive her husband.
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Decedent died in an airplane accident with her husband and three children. There was no sufficient evidence that the deaths were other than simultaneous. Under applicable State law, decedent was presumed to survive her husband. Decedent's husband created an insurance trust that was divided at his death into two separate funds -- trust "A" and trust "B." Decedent owned two insurance policies on her husband's life; one-half of each policy was payable to trust A and one-half of each policy was payable to trust B. Only the transfer to trust B is in issue herein. Held, decedent made a gift of the…
1Opinion of the Court
Estate of Lillian Goldstone, Deceased, Sidney Goldstone, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Goldstone v. Commissioner
Docket Nos. 8310-78, 8460-78 1
United States Tax Court
78 T.C. 1143; 1982 U.S. Tax Ct. LEXIS 73; 78 T.C. No. 80;
June 28, 1982, Filed
Decision will be entered under Rule 155 in docket No. 8310-78.
Decision will be entered for the petitioner in docket No. 8460-78.
Decedent died in an airplane accident with her husband and three children. There was no sufficient evidence that the deaths were other than simultaneous. Under applicable State law,…
2Cases cited13 opinions
- Goodman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Estate of Gloria A. Lion, Deceased, Morton E. Rome and George L. Clarke, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1971
- Goodman v. CommissionerUnited States Tax Court · 1944
- Estate of Ellen M. Wien, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Old Kent Bank and Trust Company v. United StatesDistrict Court, W.D. Michigan · 1968
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