Robinson
Robinson v. United States
Opinion
Opinion
Harris, J.
MEMORANDUM OF DECISION
This is an action for the refund of federal estate taxes of $22,824.90, plus assessed interest of $3,513.78, for a total of $26,338.68 plus statutory interest. The plaintiff is the executor of the estate and also a son of the decedent, Hazel S. Robinson, who died in San Francisco on November 13, 1968.
The matter was tried to the court sitting without a jury, and thereafter submitted for decision on the arguments and legal memoranda of counsel.
I. The Issues
The tax at issue was levied and collected under § 2037 of the Internal Revenue Code of 1954, 26 U.S.C. § 2037 .. Section 2037 declares that the gross estate of a decedent shall include the value of property transferred by the decedent during her lifetime, if possession and enjoyment can be obtained only if the beneficiary survives the decedent, and if the decedent has retained a reversionary interest in the property which has a value of. more than five percent of the property’s value.
This cases poses two issues:
II. The Factual Background
The facts here are not in dispute. Hazel S. Robinson died testate on November 13, 1968. Plaintiff is the decedent’s sole surviving son and executor of her…