Cochran v. Commissioner
United States Tax Court
A transfer in trust where the grantor reserved the income for life and the right to distributions of principal for her "care and comfort" or for any unforseen emergency, held a transfer to take effect in possession or enjoyment at or after death within the meaning of section 811 (c), Internal Revenue Code.
1Opinion of the Court
Estate of Mary V. Cochran, Deceased, Ella Cochran Sluder and St. Louis Union Trust Company, a Corporation, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent
Cochran v. Commissioner
Docket No. 11568
United States Tax Court
9 T.C. 242; 1947 U.S. Tax Ct. LEXIS 118;
August 28, 1947, Promulgated
Decision will be entered under Rule 50.
A transfer in trust where the grantor reserved the income for life and the right to distributions of principal for her "care and comfort" or for any unforseen emergency, held a transfer to take effect in possession or enjoyment at or after death within…
2Cases cited15 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Fidelity-Philadelphia Trust Co. v. RothensiesSupreme Court of the United States · 1945
- Commissioner v. Estate of FieldSupreme Court of the United States · 1945
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