Englert v. Commissioner
United States Tax Court
Petitioner's father, William P. Baker, died in 1951. In 1941 the decedent created a trust, the principal beneficiary of which was petitioner. At the time of the decedent's death one-half of the corpus of the trust had been distributed to petitioner. On October 7, 1952, the executrix of the decedent's estate duly filed an estate tax return and "for disclosure purposes only" reported in Schedule G that the trust had been created.
Read the full summary
Petitioner's father, William P. Baker, died in 1951. In 1941 the decedent created a trust, the principal beneficiary of which was petitioner. At the time of the decedent's death one-half of the corpus of the trust had been distributed to petitioner. On October 7, 1952, the executrix of the decedent's estate duly filed an estate tax return and "for disclosure purposes only" reported in Schedule G that the trust had been created. She attached a copy of the trust deed to the return but did not include any part of the corpus of the trust in the decedent's gross estate. Within 3 years from the…
1Opinion of the Court
Ahundell, Judges
Respondent determined for assessment against petitioner the amount of $49,698.63, plus interest as provided by law, as constituting petitioner’s liability as a transferee pf property of the estate of William P. Baker, deceased. Petitioner contests the entire determination. Errors have been assigned from (a) to (o). The assignments are grouped and summarized as follows:
1. Respondent erroneously included in the decedent’s gross estate the undistributed corpus of an inter vivos trust dated September 12,1941;
2. Respondent’s determination is barred by the statute of limitations;
3.…
2Cases cited6 opinions
- Schuster v. CommissionerUnited States Tax Court · 1959
- Frances Biddle Trust v. CommissionerUnited States Tax Court · 1944
- Estate of Cunha v. CommissionerUnited States Tax Court · 1958
- Equitable Life Assurance Soc. v. CommissionerUnited States Tax Court · 1952
- Higley v. CommissionerCourt of Appeals for the Eighth Circuit · 1934
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
- Schuster v. CommissionerUnited States Tax Court · 1959
- First Western Bank & Trust Co. v. CommissionerUnited States Tax Court · 1959
- Melba Schuster, Formerly Melba D. Baker v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Melba Schuster, Formerly Melba D. Baker, United California Bank v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. United California BankCourt of Appeals for the Ninth Circuit · 1962
- United States v. Finley HilliardCourt of Appeals for the Fifth Circuit · 2015
10 more not listed; retrieve them via the Exa API.