Legal Opinion
Barry v. Woods
Tennessee Supreme Court
Decided February 25, 1980PublishedCited by 9 opinions
1Opinion of the Court
OPINION
HARBISON, Justice.
In this inheritance tax case the Chancellor held that the taxpayer correctly included only one-half of the value of decedent’s residence in his taxable estate. The Commissioner insisted that the full value of the residence was includable because it had previously been held by the decedent and his wife as tenants by the entirety, and he had transferred his interest therein to his wife in contemplation of death. After consideration of the issues, we are of the opinion that the judgment of the Chancellor was correct.
Prior to July 29, 1972, decedent, Marvin K. Barry,…
2Cases cited13 opinions
- Robinson v. Trousdale CountyTennessee Supreme Court · 1974
- United States v. AllenCourt of Appeals for the Tenth Circuit · 1961
- Wilson v. CommissionerUnited States Tax Court · 1943
- Sullivan's Estate v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1949
- Herman Glaser, Jr., as Administrator of the Estate of Herman Glaser, Sr., Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1962
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States of America, Cross-Appellant v. Charles L. Smith, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1992
- Griffin v. PrinceTennessee Supreme Court · 1982
- In Re GarbettUnited States Bankruptcy Court, E.D. Tennessee · 2009
- Mercy v. OlsenTennessee Supreme Court · 1984
- In Re HensleyUnited States Bankruptcy Court, E.D. Tennessee · 2008
4 more not listed; retrieve them via the Exa API.