Arents v. Commissioner
United States Tax Court
Held, the value of certain life insurance policies and the value of securities required to produce income sufficient to pay the premiums thereon, comprising part of the corpus of a trust created on June 4, 1932, are not includible in the decedent's gross estate under section 811(c)(1), I.R.C. 1939.
1Opinion of the Court
Estate of Lena R. Arents, United States Trust Company of New York and George Arents, Executors, Petitioner v. Commissioner of Internal Revenue, Respondent
Arents v. Commissioner
Docket No. 65650
United States Tax Court
34 T.C. 274; 1960 U.S. Tax Ct. LEXIS 150;
May 23, 1960, Filed
Decision will be entered under Rule 50.
Held, the value of certain life insurance policies and the value of securities required to produce income sufficient to pay the premiums thereon, comprising part of the corpus of a trust created on June 4, 1932, are not includible in the decedent's gross estate under section…
2Cases cited42 opinions
- May v. HeinerSupreme Court of the United States · 1930
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Humes v. United StatesSupreme Court of the United States · 1928
- Helvering v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
- Robinette v. HelveringSupreme Court of the United States · 1943
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