Legal Opinion
Blunt v. Kelly
Court of Appeals for the Third Circuit
Decided November 20, 1942No. 7966PublishedCited by 23 opinions
1Opinion of the Court
BARD, District Judge.
The question presented by this appeal is whether the transfer of securities by a deed of trust created by Edith E. Blunt constituted a transfer to take effect in possession or enjoyment at or after her death so as to be subject to the federal estate tax under Section 302(c) of the Revenue Act of 1926, 26 U.S.C.A. Int.Rev. Acts, page 227.
On April 21, 1925 Mrs. Blunt executed a deed of trust transferring the securities in question to trustees to pay her the income thereof for her life and, upon her death, to divide the principal into six equal parts and transfer them to her…
2Cases cited4 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Klein v. United StatesSupreme Court of the United States · 1931
- Chase Nat. Bank of City of New York v. HigginsDistrict Court, S.D. New York · 1941
3Cited by23 opinions
- Hurd v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Sucesión de Santaella Saurí v. Secretario de HaciendaSupreme Court of Puerto Rico · 1968
- United States v. PowellCourt of Appeals for the Tenth Circuit · 1962
- State Street Bank and Trust Company, Executors v. United StatesCourt of Appeals for the First Circuit · 1963
- Samuel H. Salisbury, as Under the Will of Ora S. Hitchcock v. United StatesCourt of Appeals for the Second Circuit · 1967
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