# Estate of Castleberry v. Commissioner

> United States Tax Court · August 8, 1977 · 68 T.C. 682

URL: https://www.frixlaw.com/law-library/cases/4483353

## Case

- **Full name:** Estate of Winston C. Castleberry, Deceased Republic National Bank of Dallas, Independent v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** August 8, 1977
- **Citations:** 68 T.C. 682; 1977 U.S. Tax Ct. LEXIS 68
- **Precedential status:** Published
- **Opinion:** Concurring in part by Fay
- **Judges:** Hall,Tannenwald,Fay,Featherston,Drennen,Dawson,Goffe
- **Cited by:** 7 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Reversed by Estate of Wyly v. Commissioner, 610 F.2d 1282 (1980).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4483353

## Opinion text

Fay, J., concurring and dissenting: I fully concur with the majority’s conclusion that a portion of the transferred property is includable in the decedent’s gross estate under sec. 2036(a)(1). With respect to the proper amount of such inclusion, however, I agree with the reasoning of Judge Hufstedler in her concurring opinion in In re Estate of Bomash, 432 F.2d 308, 313 (9th Cir. 1970), revg. 50 T.C. 667 (1968), and would include the entire value of the transferred share in the decedent’s gross estate.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4483353. Public record. Not legal advice.