Commissioner v. Lasker's Estate

MAJOR, Circuit Judge.

This is an appeal from a decision of the United States Board of Tax Appeals (now the Tax Court of the United States), holding that certain transfers made by respondents’ decedent by trusts executed December 7, 1931 were not to be included in the decedent’s gross estate, under Sec. 302 (c) of the Revenue Act of 1926, c. 27, 44 Stat. 9, 26 U.S.C.A. Int.Rev.Acts, page 227.

Inasmuch as there is no dispute as to the facts in the case as found by the Board, and in view of petitioner’s position before this court, as hereinafter stated, we see no reason to set forth such facts in…