Trust by Beugler v. Commissioner

OPINION.

Kern, Judge:

Respondent contends that the remainder interests I under the two trusts described in our findings are includable in the gross estate of the decedent settlor “as transfers to take effect in possession at or after death within the doctrine of Helvering v. Hallock (1940), 309 U. S. 106, and section 811 (c) of the Internal Revenue Code,” and also under section 811 (d) (2) of the Internal Revenue Code.

The latter contention may be dismissed by pointing out that the decedent settlor had no power under the trust instruments in question “either * * * alone or in conjunction with…