Legal Opinion
Commissioner of Internal Revenue v. Estate of Herman J. Bosch, Deceased, Irving Trust Company, Executor,respondent
Court of Appeals for the Second Circuit
Decided July 6, 1966No. 29883_1PublishedCited by 20 opinions
1Opinion of the Court
HAYS, Circuit Judge.
The Commissioner petitions for review of a decision of the Tax Court which held that the Commissioner had erroneously disallowed the sum of $70,222.04 as a marital deduction under Section 2056(b) (5) of the Internal Revenue Code of 1954, 26 U.S.C. § 2056(b) (5)1 We affirm the Tax Court.
*1010The facts are fairly simple and are not in dispute.
On April 9, 1930 the decedent set up a trust by the terms of which the income was to be paid to his wife during her lifetime. Upon the death of the wife the corpus was to be paid to the grantor or his estate. The trust was amendable and…
2Cases cited19 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Maternally Yours, Inc. v. Your Maternity Shop, Inc.Court of Appeals for the Second Circuit · 1956
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
14 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Aerojet-General Corp. v. AskewCourt of Appeals for the Fifth Circuit · 1975
- Arnold Van Den Wymelenberg, as of the Estate of Eleanor Van Den Wymelenberg, and Arnold Van Den Wymelenberg v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- Farley v. United StatesUnited States Court of Claims · 1978
- Samuel D. Magavern, as and Trustee of the Last Will and Testament of Margaret C. Duncan, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1977
15 more not listed; retrieve them via the Exa API.