Legal Opinion
St. Louis Union Trust Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 23, 1949No. 13783PublishedCited by 3 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
The question in this case is the same question decided by this court on March 8, 1949, in Estate of Cochran, Deceased, et al. v. Commissioner of Internal Revenue, 8 Cir., 173 F.2d 504. The case is here on a petition to review the decision of the Tax Court sustaining the Commissioner’s ruling that property transferred in trust on August 9, 1926, was includible in the settlor’s gross estate for estate tax purposes within the meaning of section 811(c) of the Internal Revenue Code, 26 U.S.C.A. § 811(c).
In this case, as in the Cochran case, the decedent reserved a life…
2Cases cited4 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- May v. HeinerSupreme Court of the United States · 1930
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Cochran's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1949
3Cited by3 opinions
- John J. Round, Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964
- Noel v. CommissionerUnited States Tax Court · 1962
- Noel v. CommissionerUnited States Tax Court · 1962