Slocum v. Commissioner
United States Tax Court
Estate Tax -- "Property Subject to Claims" -- Section 812 (b), I. R. C. -- Held, property subject to a power of appointment exercised by decedent's will not "property subject to claims" under South Carolina law.
1Opinion of the Court
Estate of Herbert Jermain Slocum, The South Carolina National Bank of Charleston and George L. Buist, Executors, Petitioner, v. Commissioner of Internal Revenue, Respondent
Slocum v. Commissioner
Docket No. 41690
United States Tax Court
21 T.C. 465; 1954 U.S. Tax Ct. LEXIS 315;
January 14, 1954, Promulgated
Decision will be entered for the respondent.
Estate Tax -- "Property Subject to Claims" -- Section 812 (b), I. R. C. -- Held, property subject to a power of appointment exercised by decedent's will not "property subject to claims" under South Carolina law.
Jack White, Esq., for the petitioner.
A.…
2Cases cited6 opinions
- United States v. FieldSupreme Court of the United States · 1921
- St. Matthews Bank v. De CharetteCourt of Appeals of Kentucky (pre-1976) · 1935
- Rhode Island Hospital Trust Co. v. AnthonySupreme Court of Rhode Island · 1928
- Hirsch v. CommissionerUnited States Tax Court · 1950
- Humphrey v. CampbellSupreme Court of South Carolina · 1900
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