Hall v. Commissioner
United States Tax Court
In 1929 and 1930 decedent turned over to his two children certain securities for the purpose of having the children create two trusts. In all particulars here material the trusts were identical.
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In 1929 and 1930 decedent turned over to his two children certain securities for the purpose of having the children create two trusts. In all particulars here material the trusts were identical. The income was to be paid to decedent for life, then to his wife for life, and upon the death of the survivor the corpus was to be paid to his children and to the descendants of any deceased child per stirpes, or if no children or descendants of a deceased child should be living, then it was to be distributed among the heirs at law of the decedent in accordance with the statute of descent of the State…
1Opinion of the Court
Estate of George W. Hall, Deceased, B. Brower Hall, Charles F. Grimes and Paul H. Davis, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent
Hall v. Commissioner
Docket No. 3469
United States Tax Court
6 T.C. 933; 1946 U.S. Tax Ct. LEXIS 210;
April 30, 1946, Promulgated
Decision will be entered under Rule 50.
In 1929 and 1930 decedent turned over to his two children certain securities for the purpose of having the children create two trusts. In all particulars here material the trusts were identical. The income was to be paid to decedent for life, then to his wife for life, and…
2Cases cited22 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Helvering v. StuartSupreme Court of the United States · 1942
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
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