(Download) "Commissioner of Internal Revenue v. Halls Estate" by Second Circuit Circuit Court Of Appeals " eBook PDF Kindle ePub Free
eBook details
- Title: Commissioner of Internal Revenue v. Halls Estate
- Author : Second Circuit Circuit Court Of Appeals
- Release Date : January 17, 1946
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 66 KB
Description
The question presented by this appeal is whether the value of the corpus of an irrevocable trust created in 1929 is includible in the grantors estate as a transfer "intended to take effect in possession or enjoyment at or after his death" within the meaning of section 302(c) of the Revenue Act of 1926, 44 Stat. 70, 26 U.S.C.A. Int. Rev. Acts, page 227. The Tax Court decided adversely to the commissioners contention, and he seeks reversal of its order.