Legal Opinion
Mildred E. Walter, Executors De Bonis Non of the Estate of Gertrude C. Walter, Deceased v. United States
Court of Appeals for the Sixth Circuit
Decided February 9, 1965No. 15783_1PublishedCited by 19 opinions
1Opinion of the Court
HARRY PHILLIPS, Circuit Judge.
This appeal involves the measure of federal estate taxes against the estate of Gertrude C. Walter, deceased, as applied to an inter vivos trust established by the decedent in favor of her granddaughter more than three years prior to her death. As originally filed the case involved three questions: (1) Was the trust a taxable revocable transfer under Section 2038 of the Internal Revenue Code of 1954, 26 U.S.C. § 2038? (2) If so, what is the correct measure of the tax? (3) In the alternative, was the trust taxable as a transfer made in contemplation of death ?
On a…
2Cases cited9 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Edwards v. SlocumSupreme Court of the United States · 1924
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Lober v. United StatesSupreme Court of the United States · 1953
4 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Maxe Colleen McCorkle Morris v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
- Leo J. Polack v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2004
- Caruthers Ewing, of the Estate of Bessie W. Ewing, Deceased v. J. M. Rountree, District Director of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
14 more not listed; retrieve them via the Exa API.