Legal Opinion
Commissioner of Internal Revenue v. Estate of Lena R. Arents, United States Trust Company of New York and Georgearents, Executors
Court of Appeals for the Second Circuit
Decided January 5, 1962No. 20, Docket 26740PublishedCited by 13 opinions
1Opinion of the Court
HAYS, Circuit Judge.
The Commissioner petitions for review of a decision of the Tax Court holding that certain property transferred to a trust is not includible in the gross estate of the decedent-grantor under § 811(c) (1) (B) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 811(c) (1) (B).
On June 4, 1932, the decedent, Lena R. Arents, established an irrevocable trust and transferred thereto certain corporate securities and several insurance policies on the life of her husband. The trust instrument provided that the income from the securities was first to be applied to payment of the…
2Cases cited7 opinions
- May v. HeinerSupreme Court of the United States · 1930
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Cyrus H. McCormick v. David BurnetSupreme Court of the United States · 1931
- Morsman v. BurnetSupreme Court of the United States · 1931
- Burnet v. Northern Trust Co.Supreme Court of the United States · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United StatesUnited States Court of Claims · 1962
- Wadewitz v. CommissionerUnited States Tax Court · 1963
- Estate of Tomec v. CommissionerUnited States Tax Court · 1963
- Joseph F. Savage, Lesley Andrew, and Daniel Creem Savage, as Executors of the Last Will and Testament of Edna Savage Becker, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1964
- Estate of Jordahl v. CommissionerUnited States Tax Court · 1975
8 more not listed; retrieve them via the Exa API.