Cuddihy v. Commissioner
United States Tax Court
Held, no part of the corpus of the trust created by the decedent's wife in 1926 is includible in the decedent's gross estate under section 811(c)(1)(B), I.R.C. 1939, because the transfer in trust was made prior to March 4, 1931. Held, further, that the decedent, prior to his death, had relinquished all rights in the trust including any rights to income and possession or enjoyment of the property and consequently section 811(c)(1)(B) is not applicable.
1Opinion of the Court
Estate of Robert J. Cuddihy, Deceased, Arthur B. Cuddihy and Paul R. Cuddihy, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent
Cuddihy v. Commissioner
Docket No. 65649
United States Tax Court
32 T.C. 1171; 1959 U.S. Tax Ct. LEXIS 95;
September 10, 1959, Filed
Decision will be entered for the petitioners.
Held, no part of the corpus of the trust created by the decedent's wife in 1926 is includible in the decedent's gross estate under section 811(c)(1)(B), I.R.C. 1939, because the transfer in trust was made prior to March 4, 1931. Held, further, that the decedent, prior to his…
2Cases cited23 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- May v. HeinerSupreme Court of the United States · 1930
- Burnet v. GuggenheimSupreme Court of the United States · 1933
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