Legal Opinion
Commissioner of Internal Revenue v. Sarah Gilkey Vander Weele, Commissioner of Internal Revenue v. Frederick Vander Weele
Court of Appeals for the Sixth Circuit
Decided April 25, 1958No. 13329_1PublishedCited by 10 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The Commissioner of Internal Revenue has petitioned this court for review of the decisions of the Tax Court of the United States in companion cases embracing Sarah Gilkey Vander Weele and her husband. The wife, when 31 years of age, executed on March 25, 1950, a conveyance in trust of stocks and securities owned by her, valued at $28,135.99, and also her contingent interest in the large trust estate of her deceased maternal grandfather. At the time of the execution of her trust indenture, the young wife was beneficiary of a one-third contingent remainder in the corpus of…
2Cases cited9 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Robinette v. HelveringSupreme Court of the United States · 1943
- Herzog v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Paxton v. CommissionerUnited States Tax Court · 1986
- Estate of Holtz v. CommissionerUnited States Tax Court · 1962
- Estate of German v. United StatesUnited States Court of Claims · 1985
- Hambleton v. CommissionerUnited States Tax Court · 1973
- Outwin v. CommissionerUnited States Tax Court · 1981
5 more not listed; retrieve them via the Exa API.