July 1974–19 June 1992
1974–1992: transfer of four houses to relatives — gift and estate tax assessments upheld after death
In the months before his death, Elijah Muhammad transferred four Chicago houses to family members who also held positions in the Nation of Islam, without filing gift tax returns. The Tax Court subsequently found the transfers to be gifts made in contemplation of death, and the federal appeals court upheld the gift and estate tax assessments.
- State of the evidence
- Documented
Sources · 1
- [1]Justia / U.S. Court of Appeals for the Seventh CircuitEstate of Elijah Muhammad v. Commissioner of Internal Revenue, 965 F.2d 520Court decisionVery high reliability
Last verified: 15 September 2026
