Shukert v. Allen

(on motions to direct verdict). There is a motion now by plaintiffs to instruct the jury to return a verdict for the plaintiffs, and there is, on the part of the government, a request to instruct the jury ,to return a verdict for the defendant on the ground that the undisputed evidence shows a trust created by Gustave E. Shukert in his lifetime, which was intended to take effect in possession and enjoyment after his death, and those are the two motions or requests to which I will direct my attention.

The primary purpose undoubtedly of the federal Inheritance Tax Eaw (Comp. St. § 6336%a et…