Legal Opinion
United States v. Estate of Grace
Supreme Court of the United States
Decided June 2, 1969No. 574PublishedCited by 112 opinions
1Opinion of the Court
Mk. Justice Marshall
delivered the opinion of the Court.
This case involves the application of § 811 (c)(1)(B) of the Internal Revenue Code of 1939 to a so-called “reciprocal trust” situation.1 After Joseph P. Grace’s *318death in 1950, the Commissioner of Internal Revenue determined that the value of a trust created by his wife was includible in his gross estate. A deficiency was assessed and paid, and, after denial of a claim for a refund, this refund suit was brought. The Court of Claims, with two judges dissenting, ruled that the value of the trust was not includible in decedent’s estate under…
2Cases cited12 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Orvis v. HigginsCourt of Appeals for the Second Circuit · 1950
- Estate of Spiegel v. CommissionerSupreme Court of the United States · 1949
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Cole's Estate v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
7 more not listed; retrieve them via the Exa API.
3Cited by112 opinions
- United States v. ByrumSupreme Court of the United States · 1972
- Estate of Bongard v. Comm'rUnited States Tax Court · 2005
- Estate of Bischoff v. CommissionerUnited States Tax Court · 1977
- Estate of Barlow v. CommissionerUnited States Tax Court · 1971
- Estate of Arthur Chase Shafer, Deceased, Chase Shafer, Co-Executor, and Resor Shafer, Co-Executor v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
107 more not listed; retrieve them via the Exa API.