Gillette's Estate v. Commissioner of Internal Revenue

We are here petitioned to review a Tax Court redetermination of the federal estate taje liability of the Estate of Edwin F. Gillette, deceased.

The Commissioner of Internal Revenue determined that certain inter vivos transfers by decedent of interests in real property had been made in contemplation of death. See Section 811(c) of the Internal Revenue Code, 26 U.S.C.A. § 811 (c). The value of such interests was not returned in the estate tax return filed, and the Commissioner notified decedent’s personal representative that a deficiency existed. The Tax Court was petitioned to redetermine the contemplation of death issue.

Upon stipulated facts and oral evidence put on solely by petitioner, the Tax Court ruled that petitioner had failed to show that the inter vivos transfers had not been made in contemplation of death, and thereupon a decision was entered that there was a deficiency in estate tax in the amount determined by the Commissioner.

It is not disputed but that the values placed by the Commissioner on the property interests involved are correct.

At the date of the property transfers in, controversy in 1938, decedent, a widower, was 75 years of age and concededly in…