From our private database of 35,600+ case briefs...
Estate of Linderme v. Commissioner
United States Tax Court
52 T.C. 305 (1969)
Emil Linderme Sr. executed a quitclaim deed giving full property rights in his house to his three sons. Linderme showed the deed to only one son, who filed the deed with other papers belonging to his father. Linderme then continued to live alone in the house and paid all expenses relating to it until he moved to a nursing home. The house remained empty until Linderme’s death, when the other two sons became aware of their ownership interests. The house was eventually sold. Some of the sale proceeds were used to pay expenses belonging to Linderme’s estate (plaintiff), and the remaining proceeds were divided among the three sons. The commissioner of Internal Revenue (commissioner) (defendant) determined that the house was part of Linderme’s gross estate because Linderme had retained a right to possess and enjoy the house after transferring it. Accordingly, the commissioner assessed estate taxes on the house. Linderme’s estate petitioned for a determination that the house was not part of the gross estate because Linderme had fully transferred ownership to his sons while he was still alive. The estate argued that, by itself, Linderme’s occupation of the house for a period of time after the transfer was insufficient to establish that Linderme had retained a right to possess or enjoy the property.
Rule of Law
Holding and Reasoning (Tannenwald, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 618,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 618,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 35,600 briefs, keyed to 984 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.