Legal Opinion
MacMANUS'ESTATE v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 31, 1949No. 10574PublishedCited by 6 opinions
1Opinion of the Court
MILLER, Circuit Judge.
Petitioner seeks a review of the decision of the Tax Court ordering a deficiency assessment in estate tax in the amount of $59,143.85 against the Estate of Theodore F. MacManus, deceased. 8 T.C. 330. The issue involved is whether the grantor of four trusts for the benefit of his four children retained the power to change the beneficiaries so that the value of the corpus of each of the trusts should be included in the gross estate of the grantor for purposes of the Federal estate tax. The Tax Court ruled in the affirmative.
The material facts presenting the issue may be…
2Cases cited5 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Higgins v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1942
- Guaranty Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- MacManus v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
3Cited by6 opinions
- Estate of Grant H. Piggott, Deceased, David S. Piggott and Albert F. Piggott, Co-Administrators v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
- A. C. Burton & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Estate of Wedum v. CommissionerUnited States Tax Court · 1989
- Altshuler v. United StatesDistrict Court, W.D. Missouri · 1958
- A. C. Burton & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
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