Estate of Gerard v. Commissioner

Second Circuit

Estate of Gerard v. Commissioner

513 F.2d 1232

CourtCourt of Appeals for the Second Circuit

DecidedApril 9, 1975

DocketNo. 890, Docket 74-2005

StatusPublished

This text of 513 F.2d 1232 (Estate of Gerard v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

Pincite

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).

Free access — add to your briefcase to read the full text and ask questions with AI

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).

Cite This Page — Counsel Stack

Bluebook (online)

513 F.2d 1232, Counsel Stack Legal Research, https://law.counselstack.com/opinion/estate-of-gerard-v-commissioner-ca2-1975.

Opinion

Related

Cite This Page — Counsel Stack