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COMMISSIONER OF INTERNAL REVENUE v. HALL'S ESTATE

No. 113.

153 F.2d 172 (1946)

COMMISSIONER OF INTERNAL REVENUE v. HALL'S ESTATE et al.

Circuit Court of Appeals, Second Circuit.

January 17, 1946.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Melva M. Graney, Sp. Assts. to Atty. Gen., for petitioner.

Lawrence R. Condon, of New York City, for respondent.

Before SWAN, CHASE and FRANK, Circuit Judges.

SWAN, Circuit Judge.

The question presented by this appeal is whether the value of the corpus of an irrevocable trust created in 1929 is includible in the grantor's 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 commissioner's contention, and he seeks reversal of its...

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