Aaron v. Commissioner
United States Tax Court
Estate Tax -- Contemplation of Death -- Funded Life Insurance Trust -- Sec. 811 (c) (1) (A), I. R. C. -- The value of bonds and life insurance policies transferred to trusts is includible in the decedent's gross estate as transfers made in contemplation of death where the trusts would not provide any economic or other benefit to the beneficiaries until the death of the decedent and the transfers were not made for motives associated with life.
1Opinion of the Court
Estate of Charles I. Aaron, Deceased, Marcus Aaron, Marcus Lester Aaron and Fannie H. Aaron Friedman, Executors, et al., Petitioners, 1 v. Commissioner of Internal Revenue, Respondent
Aaron v. Commissioner
Docket Nos. 38348, 38349, 38350, 38351, 38352
United States Tax Court
21 T.C. 377; 1953 U.S. Tax Ct. LEXIS 11;
December 22, 1953, Promulgated
Decisions will be entered under Rule 50.
Estate Tax -- Contemplation of Death -- Funded Life Insurance Trust -- Sec. 811 (c) (1) (A), I. R. C. -- The value of bonds and life insurance policies transferred to trusts is includible in the decedent's gross…
2Cases cited15 opinions
- Vanderlip v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Vanderlip v. CommissionerUnited States Tax Court · 1944
- Cronin v. CommissionerUnited States Tax Court · 1946
- Garrett's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Ruthrauff v. CommissionerUnited States Tax Court · 1947
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