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Estate of McNichol v. Commissioner
United States Court of Appeals for the Third Circuit
265 F.2d 667 (1959)
- Written by Daniel Clark, JD
Facts
Daniel McNichol transferred income-producing real estate properties to his children. Although the terms of the deeds reserved no rights for McNichol, he and his children orally agreed that McNichol would continue to receive the rental income on the properties during his lifetime. McNichol, indeed, received all rent payments until he died. McNichol’s estate (plaintiff) did not include the real estate properties in the gross estate. The Internal Revenue Service (IRS) (defendant) determined that the properties were includable pursuant to § 2036 of the Internal Revenue Code. The estate challenged the IRS in tax court and lost. The estate appealed.
Rule of Law
Issue
Holding and Reasoning (Steel, J.)
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