Legal Opinion
Estate of McKeon v. Commissioner
United States Tax Court
Decided January 13, 1956No. Docket No. 44914PublishedCited by 17 opinions
1Opinion of the Court
OPINION.
Harron, Judge:
Issue 1.
The first question to be decided is whether the value at the date of the decedent’s death of the corpus of Trust B is includible in the gross estate because of the provisions of section 811 (c) (1) (B) of the 1939 Code.1. The value of the trust corpus is not in dispute.
The petitioners concede that the decedent was under a continuing legal obligation to support his wife and children and that under the trust, instrument and the separation agreement, the income of Trust B was for the support and maintenance of the wife and children. The petitioners' concede,…
2Cases cited18 opinions
- Converse v. CommissionerUnited States Tax Court · 1945
- Helvering v. Mercantile-Commerce Bank & Trust Co.Court of Appeals for the Eighth Circuit · 1940
- Helvering v. United States Trust Co.Court of Appeals for the Second Circuit · 1940
- Fry v. CommissionerUnited States Tax Court · 1947
- Commissioner of Internal Revenue v. ConverseCourt of Appeals for the Second Circuit · 1947
13 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Gregory v. CommissionerUnited States Tax Court · 1963
- Pardee v. CommissionerUnited States Tax Court · 1967
- Keller v. CommissionerUnited States Tax Court · 1965
- Estate of Nicol v. CommissionerUnited States Tax Court · 1971
- Estate of Honigman v. CommissionerUnited States Tax Court · 1976
12 more not listed; retrieve them via the Exa API.