Estate of Gerard v. Commissioner

Second Circuit

Estate of Gerard v. Commissioner

513 F.2d 1232

Court of Appeals for the Second Circuit·Decided April 9, 1975·No. No. 890, Docket 74-2005·Published

Opinion

PER CURIAM:

This is an appeal from an order of the Tax Court finding a deficiency in the estate tax of the Estate of Sumner Gerard. That portion of the deficiency in issue on this appeal (approximately $482,000) is based on the determination that the decedent, Sumner Gerard, gave certain property as a gift in contemplation of death within the meaning of Section 2035 of the Internal Revenue Code of 1954. We affirm on the opinion of Judge Quealy of the Tax Court reported at 57 T.C. 749 (1972).

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PER CURIAM:

This is an appeal from an order of the Tax Court finding a deficiency in the estate tax of the Estate of Sumner Gerard. That portion of the deficiency in issue on this appeal (approximately $482,000) is based on the determination that the decedent, Sumner Gerard, gave certain property as a gift in contemplation of death within the meaning of Section 2035 of the Internal Revenue Code of 1954. We affirm on the opinion of Judge Quealy of the Tax Court reported at 57 T.C. 749 (1972).

Estate of Gerard v. Commissioner, 513 F.2d 1232 (2d Cir. 1975).

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Opinion

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