Legal Opinion
Lehman v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 22, 1940No. 143PublishedCited by 128 opinions
1Opinion of the Court
PATTERSON, Circuit Judge.
The question is whether certain property which the decedent during his lifetime had the right to withdraw from trusts was properly included in his estate for purposes of estate tax. The decedent died in 1933. In 1930 he and his brother Allan owned equal shares in stocks and bonds held in an account for them by bankers. The decedent agreed to transfer his share in trust for Allan and his issue, in consideration of Allan transferring his share in trust for the decedent and his issue. On December 6, 1930, the decedent executed two trust indentures, each covering one-half…
2Cases cited4 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Hassett v. WelchSupreme Court of the United States · 1938
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- In Re PerryNew Jersey Superior Court Appellate Division · 1932
3Cited by128 opinions
- Orvis v. HigginsCourt of Appeals for the Second Circuit · 1950
- United States v. Estate of GraceSupreme Court of the United States · 1969
- Gregory v. CommissionerUnited States Tax Court · 1963
- Estate of Bischoff v. CommissionerUnited States Tax Court · 1977
- Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United StatesUnited States Court of Claims · 1962
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