Legal Opinion
Commissioner of Internal Revenue v. Hall's Estate
Court of Appeals for the Second Circuit
Decided January 17, 1946No. 113Published
1Opinion of the Court
153 F.2d 172 (1946)
COMMISSIONER OF INTERNAL REVENUE
v.
HALL'S ESTATE et al.
No. 113.
Circuit Court of Appeals, Second Circuit.
January 17, 1946.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Melva M. Graney, Sp. Assts. to Atty. Gen., for petitioner.
Lawrence R. Condon, of New York City, for respondent.
Before SWAN, CHASE and FRANK, Circuit Judges.
SWAN, Circuit Judge.
The question presented by this appeal is whether the value of the corpus of an irrevocable trust created in 1929 is includible in the grantor's estate as a transfer "intended to take effect in possession or…
2Cases cited25 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Great Northern Railway Co. v. Sunburst Oil & Refining Co.Supreme Court of the United States · 1932
- 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
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