Wheeler v. Commissioner
United States Board of Tax Appeals
Held that certain trust instruments were not intended to take effect in possession and enjoyment at or after death and that accordingly certain trust property was improperly included in the taxable estate.
1Opinion of the Court
*699OPINION.
Van Fossan:
The question whether the total value of the community property of which the decedent died possessed or only one-half thereof should be included in the gross estate under the laws of California has been decided by us in Griffith Henshaw, Executor, 12 B. T. A. 1441. Our decision in that case was affirmed by the United States Circuit Court of Appeals, 31 Fed. (2d) 946. A rehearing was denied by the Court of Appeals on May 6, 1929, and certiorari was denied on October 21, 1929, by the Supreme Court of the United States, 280 U. S. 43a. In that case we held that the interest of…
2Cases cited7 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Tyler v. United StatesSupreme Court of the United States · 1930
- May v. HeinerSupreme Court of the United States · 1930
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of MadisonCalifornia Supreme Court · 1945
- Lit v. CommissionerUnited States Board of Tax Appeals · 1933
- Estate of MadisonCalifornia Supreme Court · 1945
- Foster v. CommissionerUnited States Board of Tax Appeals · 1932
- Helvering v. HallockSupreme Court of the United States · 1940
4 more not listed; retrieve them via the Exa API.