Beachy v. Commissioner
United States Tax Court
Held, as determined by the Supreme Court of the State of Kansas, in McEwen v. Enoch, 167 Kan. 119, 204 P. 2d 736, the trust involved was void because it violated the rule against perpetuities and the gifts to decedent's grandchildren were accelerated. Also, held, the gifts in question were not made in contemplation of death.
1Opinion of the Court
Estate of Cyrus M. Beachy, John D. McEwen, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Beachy v. Commissioner
Docket No. 21133
United States Tax Court
15 T.C. 136; 1950 U.S. Tax Ct. LEXIS 109;
August 24, 1950, Promulgated
Decision will be entered under Rule 50.
Held, as determined by the Supreme Court of the State of Kansas, in McEwen v. Enoch, 167 Kan. 119, 204 P. 2d 736, the trust involved was void because it violated the rule against perpetuities and the gifts to decedent's grandchildren were accelerated. Also, held, the gifts in question were not made in contemplation…
2Cases cited6 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Estate of Johnson v. CommissionerUnited States Tax Court · 1948
- Blake-Curtis v. BlakeSupreme Court of Kansas · 1939
- McEwen v. EnochSupreme Court of Kansas · 1949
- Varick v. CommissionerUnited States Tax Court · 1948
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