Legal Opinion
Commissioner of Internal Revenue v. Spiegel's Estate
Court of Appeals for the Seventh Circuit
Decided April 28, 1947No. 8932PublishedCited by 15 opinions
1Opinion of the Court
MINTON, Circuit Judge.
This is an appeal by the Commissioner of Internal Revenue from a decision of the Tax Court excluding from the provisions of the Estate Tax Law 1 the corpus and certain accumulated income thereon of an inter vivos trust executed by one Sidney M. Spiegel. The property conveyed in trust to Spiegel and another as trustees consisted of certain stocks. The trust provisions, as far as material here, are set forth in the margin. 2
The chief question for us is whether the transfer in trust, executed in 1920, was intended to take effect in possession or enjoyment at or after the…
2Cases cited19 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Klein v. United StatesSupreme Court of the United States · 1931
- Helvering v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
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3Cited by15 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Estate of Spiegel v. CommissionerSupreme Court of the United States · 1949
- Commissioner of Internal Revenue v. Nathan's EstateCourt of Appeals for the Seventh Circuit · 1947
- Toeller's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1948
- Graham v. CommissionerUnited States Tax Court · 1966
10 more not listed; retrieve them via the Exa API.