FIDELITY CO. v. ROTHENSIES

No. 263.

324 U.S. 108 (1945)

FIDELITY-PHILADELPHIA TRUST CO. ET AL., EXECUTORS, v. ROTHENSIES, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided February 5, 1945.


Attorney(s) appearing for the Case

Mr. C. Russell Phillips for petitioners.

Mr. L.W. Post, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key and J. Louis Monarch were on the brief, for respondent.


MR. JUSTICE MURPHY delivered the opinion of the Court.

Our attention here is directed toward the proper valuation for federal estate tax purposes of the corpus of an inter vivos trust where the transfer was intended to take effect in possession or enjoyment at or after death and where the settlor retained a life estate in the trust income and a reversionary interest in the corpus.

On March 26, 1928, the decedent...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases