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Taxation - Optional Valuation Date Under Federal Estate Tax - Inclusion Of Income Received During Year After Decedents Death In The Valuation Of The Gross Estate, Jay W. Sorge
Michigan Law Review
The executors of three different estates elected the optional valuation date provided in the federal estate tax and were compelled, because of a Treasury regulation, to include rents, interest, and regular dividend payments received during the year after the decedent's death in their valuation of the gross estate. In actions to recover overpayment of the tax, the regulation was upheld by the lower federal courts, and the cases were brought to the Supreme Court by certiorari. Held, regular dividend, interest, and rent payments received by the estate between the decedent's death and the optional valuation date one year later, …
Rents And Rental Values Taxable As Income, James Morfit Mullen
Rents And Rental Values Taxable As Income, James Morfit Mullen
Maryland Law Review
No abstract provided.