Miller v. Commissioner
United States Board of Tax Appeals
The question of whether shares in a British corporation were held jointly or in common is decided under the laws of New York, the place where the assignment was made and the parties resided. Since there was no express declaration in the instrument that the shares were to be held jointly, they were held in common under the laws of New York.
1Opinion of the Court
CHARLES G. MILLER AND HAROLD B. MILLER, AS EXECUTORS OF THE ESTATE OF CHARLES A. MILLER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Miller v. Commissioner
Docket No. 58712;
United States Board of Tax Appeals
29 B.T.A. 470; 1933 BTA LEXIS 935;
November 29, 1933, Promulgated
The question of whether shares in a British corporation were held jointly or in common is decided under the laws of New York, the place where the assignment was made and the parties resided. Since there was no express declaration in the instrument that the shares were to be held jointly, they were held…
2Cases cited1 opinion
- Miller v. CommissionerUnited States Board of Tax Appeals · 1933