Legal Opinion
Williams v. United States
United States Court of Claims
Decided June 2, 1930No. J-639PublishedCited by 3 opinions
1Opinion of the Court
LITTLETON, Judge.
The questions presented are: (1) Whether the transfer of May 7,1917, from John H. Kohnke to the decedent as trustee for himself and Ms wife was such a transfer intended to take effect in possession or enjoyment at or after the decedent’s death as may be included in the decedent’s gross estate within the meaning of section 402 (e) of the Revenue Act of 1921; and, if so, (2) whether the taxation of an amount representing the transfer as a part of the estate of the decedent by the Revenue Act of 1921, wMch was passed more than four years after the transfer was made, is…
2Cases cited3 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- May v. HeinerSupreme Court of the United States · 1930
3Cited by3 opinions
- Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Helvering v. Talbott's EstateCourt of Appeals for the Fourth Circuit · 1940
- Estate of Luther v. CommissionerUnited States Tax Court · 1970