Opinion · United States Board of Tax Appeals
Bryant v. Commissioner
Bryant v. Comm’r, 36 B.T.A. 669 (B.T.A. 1937)
- Type
- Opinion
- Court
- United States Board of Tax Appeals
- Jurisdiction
- Federal
- Date
- 1937-10-19
- Topic
- general
Smith dissents on the holding that on the date of his death the decedent owned a “vested reversionary interest” in the principal of the trust fund, the agreed value of which should be included in his gross estate under section 302 (a) and (c) of the Revenue Act of 1926.
Citator
UpLaw has not yet analyzed Bryant v. Commissioner. The absence of a flag is not a finding that it is good law.
- Authority status
- pending
Smith
dissents on the holding that on the date of his death the decedent owned a “vested reversionary interest” in the principal of the trust fund, the agreed value of which should be included in his gross estate under section 302 (a) and (c) of the Revenue Act of 1926.