(DOWNLOAD) "Mcgregor v. Commissioner of Internal Revenue" by First Circuit Circuit Court Of Appeals ~ eBook PDF Kindle ePub Free
eBook details
- Title: Mcgregor v. Commissioner of Internal Revenue
- Author : First Circuit Circuit Court Of Appeals
- Release Date : January 02, 1936
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 61 KB
Description
The question is whether a transfer of property by the decedent McGregor to a trustee in January, 1928, was made in contemplation of death. Mr. McGregor died in July, 1933, five and one-half years afterwards. The Commissioner held that the transfer was made in contemplation of death and included the trust property in McGregors estate. The Board of Tax Appeals affirmed his action, and the executor has appealed. The principal question is whether as a matter of law there was any substantial evidence in support of the Boards conclusion.