Barnard v. Commissioner
United States Tax Court
Estate Tax -- Irrevocable Transfer to Take Effect After Death Made Before First Estate Tax Act. -- Value of trust property included in gross estate following Estate of Harold I. Pratt, 5 T. C. 881.
1Opinion of the Court
Estate of Jane B. Barnard, Francis Barnard O'Connor and Robert Barnard O'Connor, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent
Barnard v. Commissioner
Docket No. 6240
United States Tax Court
5 T.C. 971; 1945 U.S. Tax Ct. LEXIS 55;
October 23, 1945, Promulgated
Decision will be entered for the respondent.
Estate Tax -- Irrevocable Transfer to Take Effect After Death Made Before First Estate Tax Act. -- Value of trust property included in gross estate following Estate of Harold I. Pratt, 5 T. C. 881.
Hugo Kohlmann, Esq., for the petitioners.
James C. Maddox, Esq., for the…
Also in this document: Dissent.
2Cases cited5 opinions
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Hassett v. WelchSupreme Court of the United States · 1938
- Fidelity-Philadelphia Trust Co. v. RothensiesSupreme Court of the United States · 1945
- Pratt v. CommissionerUnited States Tax Court · 1945
- Barnard v. CommissionerUnited States Tax Court · 1945