# Estate of Mead v. Commissioner

> United States Board of Tax Appeals · February 20, 1940 · 41 B.T.A. 424

URL: https://www.frixlaw.com/law-library/cases/4497936

## Case

- **Full name:** ESTATE OF GILES W. MEAD, ARTHUR L. ERB AND ELISE G. MEAD, EXECUTORS, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** February 20, 1940
- **Citations:** 41 B.T.A. 424; 1940 BTA LEXIS 1184
- **Precedential status:** Published
- **Opinion:** Dissent by Murdock
- **Judges:** Keen, Smith, Agree, Murdock, Opper
- **Cited by:** 4 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4497936

## Opinion text

Murdock,
dissenting: I dissent from that part of the opinion which holds that the periodic payments of income were not gifts.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497936. Public record. Not legal advice.