Legal Opinion
Du Charme's Estate v. Commissioner of Internal Rev.
Court of Appeals for the Sixth Circuit
Decided December 12, 1947No. 10452PublishedCited by 17 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The petitioner, as Executor of the Estate of Charles B. DuCharme, seeks a review of a decision of The Tax Court of December 30, 1946, adjudging a deficiency in estate tax in the amount of $50,140.58. The alleged deficiency arose out of two trust estates, hereinafter referred to as Trust No. 1 and Trust No. 2, in one of which it is claimed that the decedent as Settlor reserved certain powers to change the enjoyment of the trust property and to change the terms of the trust instrument, and in the other of which the decedent was the donee of a general power of appointment…
2Cases cited21 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
16 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Mildred E. Walter, Executors De Bonis Non of the Estate of Gertrude C. Walter, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1965
- Thacher v. CommissionerUnited States Tax Court · 1953
- Raymond J. Funkhouser's Trusts v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Grossman v. CommissionerUnited States Tax Court · 1957
- Commissioner v. Estate of KaragheusianCourt of Appeals for the Second Circuit · 1956
12 more not listed; retrieve them via the Exa API.