Frizzell v. Commissioner
United States Tax Court
1. The decedent, at the age of 81 years, created an irrevocable trust to provide for an incompetent son who was made the sole beneficiary of the trust income for life. The trustee was directed to distribute the trust income for the use of the son in such amounts as the trustee should determine to be necessary, and to accumulate all undistributed income.
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1. The decedent, at the age of 81 years, created an irrevocable trust to provide for an incompetent son who was made the sole beneficiary of the trust income for life. The trustee was directed to distribute the trust income for the use of the son in such amounts as the trustee should determine to be necessary, and to accumulate all undistributed income. Upon the facts, it is held that the transfer of property to the trust was made in contemplation of death and was a substitute for testamentary disposition of part of the estate under section 811 (c) of the I. R. C. 2. The decedent transferred…
1Opinion of the Court
OPINION.
Harron, Judge:
The first issue presented is whether the transfer of stock to a trust in October 1937 was made in contemplation of death within the meaning of section 811 (c) of the Internal Kevenue Code. The respondent, on brief, does not contend that the transfer in trust comes within the scope of section 811 (d). It is understood that he has abandoned the view that section 811 (d) applies. The gift was not made within two years prior to the death of the decedent.
The respondent contends that the donor’s dominant motive in creating the trust was to make such provision for his…
2Cases cited11 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- United States v. WellsSupreme Court of the United States · 1931
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Milliken v. United StatesSupreme Court of the United States · 1931
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3Cited by27 opinions
- United States v. O'MALLEYSupreme Court of the United States · 1966
- Estate of Gerard v. CommissionersUnited States Tax Court · 1972
- Commissioner of Internal Revenue v. Gidwitz' Estate Gidwitz' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1952
- John J. Round, Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964
- Hull v. CommissionerUnited States Tax Court · 1962
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