Legal Opinion
Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided April 17, 1959No. 19-2420PublishedCited by 106 opinions
1Opinion of the Court
STEEL, District Judge.
More than nine years before his death, the decedent purported to convey certain income-producing real estate to his children. Thereafter, pursuant to an oral understanding with his children, the de cedent continued to receive the rents from the properties until his death. The Tax Court held that the properties were includable in the decedent’s gross estate under § 811(c) (1) (B) of the I.R.C. of 1939. 1 29 T.C. 1179. That decision is before us for review.
The following findings by the Tax Court are supported by the record and are accepted as a basis for our decision:
Betwee…
2Cases cited19 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
14 more not listed; retrieve them via the Exa API.
3Cited by106 opinions
- United States v. ByrumSupreme Court of the United States · 1972
- Estate of Bongard v. Comm'rUnited States Tax Court · 2005
- Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Estate of Maria M. Coxe Skinner, Deceased, Neil McFee Skinner and Girard Trust Corn Exchange Bank, Executors v. United StatesCourt of Appeals for the Third Circuit · 1963
- Gregory v. CommissionerUnited States Tax Court · 1963
101 more not listed; retrieve them via the Exa API.