# Lester v. Commissioner

> United States Board of Tax Appeals · March 5, 1940 · 41 B.T.A. 515

URL: https://www.frixlaw.com/law-library/cases/8308649

## Case

- **Full name:** Alice H. Lester, an Incompetent Person, A. Crawford Greene, Guardian of the Estate of Alice H. Lester, an Incompetent Person v. Commissioner of Internal Revenue
- **Court:** United States Board of Tax Appeals
- **Decided:** March 5, 1940
- **Citations:** 41 B.T.A. 515; 1940 BTA LEXIS 1171
- **Precedential status:** Published
- **Opinion:** Dissent by Sternhagen
- **Judges:** Agree, Disney, Fossan, Mellott, Murdock, Offer, Sternhagen
- **Cited by:** 0 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/8308649

## Opinion text

SteRnhagen,
dissenting: The amounts distributed by the guardian to the husband and the daughters were transfers without “an adequate and full consideration in money or money’s worth” and, therefore, by reason of section 503 of the Revenue Act of 1932, they should “be deemed a gift.” Furthermore, I think the order of the state court does not per se establish that the transfer was in discharge of an obligation or that it was other than a gift under the revenue act.
Murdock: and Harron agree with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8308649. Public record. Not legal advice.