[Download] "Gillettes Estate Et Al. v. Commissioner" by United States Court of Appeals Ninth Circuit. # eBook PDF Kindle ePub Free
eBook details
- Title: Gillettes Estate Et Al. v. Commissioner
- Author : United States Court of Appeals Ninth Circuit.
- Release Date : January 14, 1950
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
The Commissioner of Internal Revenu determined that certain inter vivos transfers by decedent of interests in real property had been made in contemplation of death. See Section 811(c) of the Internal Revenue Code, 26 U.S.C.A. ? 811(c). The value of such interests was not returned in the estate tax return filed, and the Commissioner notified decedents personal representative that a deficiency existed. The Tax Court was petitioned to redetermine the contemplation of death issue.