(DOWNLOAD) "Warda V. Commissioner Of Internal Revenue" by United States Court Of Appeals For The Sixth Circuit # eBook PDF Kindle ePub Free

July 14, 2021

eBook details

Title: Warda V. Commissioner Of Internal Revenue
Author : United States Court Of Appeals For The Sixth Circuit
Release Date : January 26, 1994
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 70 KB

Description

Petitioner Ethel Warda appeals the tax court's determination that certain conveyances of land from Mrs. Warda to her son were taxable gifts. This Court is faced with two Michigan probate court decisions, one from 1953 and another from 1992, each of which, if followed here, would produce completely different results. The 1953 probate ruling declared that Mrs. Warda held title to the property the Commissioner now wishes to tax; the 1992 ruling declared that Mrs. Warda had not held title to the land in question but held the property in constructive trust for the benefit of her son. We must determine whether the doctrines of res judicata or collateral estoppel grant conclusive effect to either probate decision and, if not, whether Mrs. Warda is nevertheless entitled to rely upon the 1992 probate ruling, which would bar the Commissioner from collecting the desired gift tax.