Richards v. Commissioner
United States Tax Court
1. Upon the record it is held that a trust created by the decedent is not includible in his gross estate as (a) a transfer in contemplation of death within section 811 (c) (1) (A), Internal Revenue Code, or (b) as a transfer in trust in respect of which the grantor retained the right to income for life within the purview of section 811 (c) (1) (B), Internal Revenue Code, or (c) as a conveyance of insurance policies in trust in which the decedent at the time of his death…
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1. Upon the record it is held that a trust created by the decedent is not includible in his gross estate as (a) a transfer in contemplation of death within section 811 (c) (1) (A), Internal Revenue Code, or (b) as a transfer in trust in respect of which the grantor retained the right to income for life within the purview of section 811 (c) (1) (B), Internal Revenue Code, or (c) as a conveyance of insurance policies in trust in which the decedent at the time of his death possessed incidents of ownership within the meaning of section 811 (g) (2) (B), Internal Revenue Code. 2. An allowance of $…
1Opinion of the Court
Estate of Louis Richards, Deceased, Celia Lesser, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of Louis Richards, Deceased, Aaron Richards, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Richards v. Commissioner
Docket Nos. 34010, 34013
United States Tax Court
20 T.C. 904; 1953 U.S. Tax Ct. LEXIS 78;
August 14, 1953, Promulgated
Decisions will be entered under Rule 50.
1. Upon the record it is held that a trust created by the decedent is not includible in his gross estate as (a) a transfer in contemplation of death within section 811 (c) (1)…
2Cases cited8 opinions
- Garrett's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Ruthrauff v. CommissionerUnited States Tax Court · 1947
- Heidt v. CommissionerUnited States Tax Court · 1947
- Estate of Garrett v. CommissionerUnited States Tax Court · 1947
- Mahony v. CrockerCalifornia Court of Appeal · 1943
3 more not listed; retrieve them via the Exa API.