Crampton v. Commissioner
This text of 10 B.T.A. 157 (Crampton v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
[158]*158OPINION.
The respondent has included in the net estate of the decedent $32,500, representing ihe value of the property transferred by the decedent to his wife on May 17, 1922, upon the ground that the transfer was made to take effect in possession or enjoyment at or after death. The evidence introduced at the hearing conclusively shows that the enjoyment of the estate was vested in Katharine S. Crampton on May 17, 1922, and that the grantee had the enjoyment of the property from that date. See Nichols v. Coolidge, 274 U. S. 531.
Judgment will be entered on 15 days' notice, under Rule 50.
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Cite This Page — Counsel Stack
10 B.T.A. 157, 1928 BTA LEXIS 4179, Counsel Stack Legal Research, https://law.counselstack.com/opinion/crampton-v-commissioner-bta-1928.