Keck v. Commissioner
United States Tax Court
On the record, held, the value of the corpus of an inter vivos trust executed by decedent is not includible in her gross estate under section 811 (c) of the Internal Revenue Code, as a transfer by trust intended to take effect in possession or enjoyment at or after decedent's death, or as a transfer in contemplation of death.
1Opinion of the Court
Estate of Emma L. Keck, Deceased, Elizabeth Keck Leh, G. Edward Leh, and Andrew Saeger Keck, II, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent
Keck v. Commissioner
Docket No. 14534
United States Tax Court
10 T.C. 1121; 1948 U.S. Tax Ct. LEXIS 157;
June 15, 1948, Promulgated
Decision will be entered under Rule 50.
On the record, held, the value of the corpus of an inter vivos trust executed by decedent is not includible in her gross estate under section 811 (c) of the Internal Revenue Code, as a transfer by trust intended to take effect in possession or enjoyment at or after…
2Cases cited12 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Hassett v. WelchSupreme Court of the United States · 1938
- Fidelity-Philadelphia Trust Co. v. RothensiesSupreme Court of the United States · 1945
- Commissioner v. Estate of FieldSupreme Court of the United States · 1945
- Colorado National Bank v. CommissionerSupreme Court of the United States · 1938
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