Legal Opinion · Dissent
Barnard v. Commissioner
United States Tax Court
Decided October 23, 1945No. Docket No. 6240Published
Estate Tax -- Irrevocable Transfer to Take Effect After Death Made Before First Estate Tax Act. -- Value of trust property included in gross estate following Estate of Harold I. Pratt, 5 T. C. 881.
1DissentArundell, J.
For the reasons set forth in my dissent in Estate of Harold I. Pratt, 5 T. C. 881, I disagree with the conclusion here reached.
Blacic and Leech, JJ., agree with this dissent.
2Cases cited1 opinion
- Pratt v. CommissionerUnited States Tax Court · 1945