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COMM'R v. ESTATE OF HOLMES

No. 203.

326 U.S. 480 (1946)

COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF HOLMES.

Supreme Court of United States.

Decided January 2, 1946.

Attorney(s) appearing for the Case

Miss Helen R. Carloss, with whom Solicitor General McGrath, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key and Hilbert P. Zarky were on the brief, for petitioner.

Mr. J.V. Wheat, with whom Messrs. W.J. Howard and J.E. Price were on the brief, for respondent.

MR. JUSTICE RUTLEDGE delivered the opinion of the Court.

In White v. Poor, 296 U.S. 98, the question arose whether the power "to alter, amend, or revoke" included the power of a decedent to terminate a trust so as to bring the trust estate within his gross estate for purposes of the transfer tax imposed by § 302 (d) of the Revenue Act of 1926, c. 27, 44 Stat. 9, 71. The Court...

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