Legal Opinion
Lloyd's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 31, 1944No. 8264PublishedCited by 13 opinions
1Opinion of the Court
JONES, Circuit Judge.
H. G. Lloyd, the decedent, created a sep- . arate inter vivos trust for each of his two.. sons for life with certain respective trust powers and provisions as to the remainders.. The question here involved is whether the - settlor thereby transferred interests in prop- . erty “intended to take effect in possession, or enjoyment at or after his death” within the meaning of Sec. 302(c) of the Revenue Act of 1926. 1 The Commissioner of Internal Revenue held that the transfers were so intended and, accordingly, included the value of the trust properties in the decedent’s…
2Cases cited16 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Klein v. United StatesSupreme Court of the United States · 1931
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Goldstone v. United StatesSupreme Court of the United States · 1945
- Commissioner of Internal Revenue v. Hall's EstateCourt of Appeals for the Second Circuit · 1946
- Commissioner of Internal Revenue v. Bank of CaliforniaCourt of Appeals for the Ninth Circuit · 1946
- Marshall v. CommissionerUnited States Tax Court · 1951
- United States v. TonkinCourt of Appeals for the Third Circuit · 1945
8 more not listed; retrieve them via the Exa API.