Helvering v. Hallock

These cases raise the same question, namely, whether transfers of property inter vivos made in trust, the particulars of which will later appear, are within the provisions of § 302 (c) of the Revenue Act of 1926.1 They *110were heard in succession and may be decided together. In each case the Commissioner of Internal Revenue' included the trust property in the decedent’s gross estate. In Nos. 110, 111 and 112 his determination was reversed by the Board of Tax Appeals, 34 B. T. A. 575, and the Board was affirmed by the Circuit Court of Appeals for the Sixth Circuit, 102 F. 2d 1. In No. 183, the…