Shoemaker v. Commissioner

Board of Tax Appeals

Shoemaker v. Commissioner

20 B.T.A. 1035, 1930 BTA LEXIS 1976

CourtUnited States Board of Tax Appeals

DecidedSeptember 29, 1930

DocketDocket No. 39422.

StatusPublished

Cited by1 cases

This text of 20 B.T.A. 1035 (Shoemaker 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.

Bluebook

Shoemaker v. Commissioner, 20 B.T.A. 1035, 1930 BTA LEXIS 1976 (bta 1930).

Pincite

Opinion

OPINION.

Love ;

The only question at issue in this case is: whether or not the value of real estate held by husband and wife as tenants by the [1036]*1036entirety in the'Commonwealth of Pennsylvania should be included in the gross estate of the deceased husband.

That very much dismissed question was finally decided by the Supreme Court in the case of Tyler v. United States, 281 U. S. 497.

In that case, the Supreme Court held that section 302 (e) of the Revenue Act of 1924 (and corresponding sections of other acts) were not unconstitutional, and in compliance with the mandate of the statute, the value of such real estate should be included in the gross estate of the decedent.

Judgment will be entered for the respondent.

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