Legal Opinion
Rifkind v. United States
United States Court of Claims
Decided May 30, 1984No. 739-81TPublishedCited by 3 opinions
1Opinion of the Court
*364OPINION
NETTESHEIM, Judge.
Section 2001 of the Internal Revenue Code, 26 U.S.C. § 2001 (1970) (the “I.R. C.”), imposes a tax upon the transfer of the taxable estate of a decedent who dies a citizen or resident of the United States. The value of the taxable estate is derived by subtracting from the value of the gross estate the exemptions and deductions allowed by I.R.C. §§ 2051-2057. Pre-death transfers by trust or otherwise of certain interests in property, including section 2038 powers to alter, amend, revoke, or terminate and section 2041 powers of appointment, could be swept into the gross…
2Cases cited44 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. WellsSupreme Court of the United States · 1931
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Zuber v. AllenSupreme Court of the United States · 1970
- Lewis v. ReynoldsSupreme Court of the United States · 1932
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3Cited by3 opinions
- James W. Burke, as Personal Representative of the Estate of Edna Sproull Williams, Deceased v. The United StatesCourt of Appeals for the Federal Circuit · 1993
- Estate of Hubert v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 1995
- Estate of Hubert v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 1995