Juanelle Tubbs v. United States
472 F.2d 166
Court of Appeals for the Fifth Circuit·Decided February 16, 1973·No. 72-3232·Published·Cited by 7 cases
Opinion
The facts in this estate tax refund suit are well summarized in the district court’s opinion, 348 F.Supp. 1404. Those facts establish conclusively the existence of an implied agreement that the transferor was to have lifetime enjoyment of the property. Guynn v. United States, 4th Cir. 1971, 437 F.2d 1148. Thus, the value of the property was properly includible in the transferor’s estate, and the district court properly directed a verdict in appellee’s favor. Affirmed.
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Juanelle Tubbs v. United States, 472 F.2d 166 (5th Cir. 1973).
472 F.2d 166 (Juanelle Tubbs v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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