Legal Opinion
Estate of Aaron v. Commissioner
Court of Appeals for the Third Circuit
Decided July 13, 1955No. Nos. 11548-11552PublishedCited by 4 opinions
1Opinion of the Court
HASTIE, Circuit Judge.
These petitions require review of a decision of the Tax Court that the value of certain property irrevocably and completely transferred in trust by Charles Aaron during his lifetime is includable upon his death in his gross estate as a transfer in contemplation of death within the meaning of Section 811(c) (1) (A) of the Internal Revenue Code of 1939, 26 U.S.C. § 811. Taxability under the special provisions of Section 811(g) covering the proceeds of life insurance was not adjudicated by the Tax Court and is not considered in this opinion.
In 1931, the settlor transferred…
2Cases cited9 opinions
- Colorado National Bank v. CommissionerSupreme Court of the United States · 1938
- Garrett's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Ruthrauff v. CommissionerUnited States Tax Court · 1947
- Estate of Richards v. CommissionerUnited States Tax Court · 1953
- Estate of Hunt v. CommissionerUnited States Tax Court · 1950
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Landorf v. United StatesUnited States Court of Claims · 1969
- Estate of Hull v. CommissionerCourt of Appeals for the Third Circuit · 1963
- ESTATE OFCourt of Appeals for the Third Circuit · 1963
- Estate of Charles I. Aaron, Deceased, Marcus Lester Aaron, Sole Surviving v. Commissioner of Internal Revenue, Marcus Lester Aaron, Trustee for Maxie Goldmark Aaron, Jr., Trustee and Transferee v. Commissioner of Internal Revenue, Marcus Lester Aaron, Trustee for Jean Louise Friedman, Trustee and Transferee v. Commissioner of Internal Revenue, Marcus Lester Aaron, Trustee for Ruth Frances Friedman, Trustee and Transferee v. Commissioner of Internal Revenue, Marcus Lester Aaron, Trustee for Marcus Aaron Ii, Trustee and Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1955