Legal Opinion
Hauptfuhrer's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided May 8, 1952No. 10570_1PublishedCited by 8 opinions
1Opinion of the Court
STALEY, Circuit Judge.
The issue before us is whether the value of the remainder interests in three inter vivos trusts created by the decedent in 1933 are includible in decedent’s gross estate under Section 811(d) (2) of the Internal Revenue Code, 26 U.S.C. § 811(d) (2).
Three separate trusts were created by decedent for his three sons, George, Henry, and Albert. The settlor designated his three sons and a corporate trustee as trustees for each of the three trusts and reserved, during his life, the power to direct and control the trustees in the exercise of their duties. The terms of the trusts…
2Cases cited11 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Helvering v. HelmholzSupreme Court of the United States · 1935
- Bowers' Trust EstateSupreme Court of Pennsylvania · 1942
- Loughridge's Estate v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Loughridge's EstateCourt of Appeals for the Tenth Circuit · 1950
- Mellon v. DriscollCourt of Appeals for the Third Circuit · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of Marshall v. CommissionerUnited States Tax Court · 1969
- Estate of Siegel v. CommissionerUnited States Tax Court · 1980
- In Re Inman's Estate. Shiland v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Inman v. CommissionerUnited States Tax Court · 1952
- Douglas B. Nagle, Sr., and Theodore M. Nagle, Sr., Executors of the Estate of Edith A. Nagle, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1955
3 more not listed; retrieve them via the Exa API.