MAJOR, Circuit Judge.
This is an appeal from a decision of the United States Board of Tax Appeals (now the Tax Court of the United States), holding that certain transfers made by respondents' decedent by trusts executed December 7, 1931 were not to be included in the decedent's gross estate, under Sec. 302 (c) of the Revenue Act of 1926, c. 27, 44 Stat. 9, 26 U.S.C.A. Int.Rev.Acts, page 227.
Inasmuch as there is no dispute as to the facts in the case as found...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.