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DOMINICK'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 56.

152 F.2d 843 (1946)

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

Circuit Court of Appeals, Second Circuit.

January 2, 1946.

Attorney(s) appearing for the Case

Nevius, Brett & Kellogg, of New York City (Emil V. Pilz and Philip M. Brett, both of New York City, of counsel), for petitioners.

Samuel O. Clark, Jr., of Washington, D. C. (Sewall Key, J. Louis Monarch, and L. W. Post, all of Washington, D. C., of counsel), for respondent.

Before SWAN, CHASE, and FRANK, Circuit Judges.

FRANK, Circuit Judge.

Under Helvering v. Hallock, 309 U.S. 106, 60 S.Ct. 444, 84 L.Ed. 604, 125 A.L.R. 1368, § 811(c) reaches all inter vivos transfers which may be utilized in preference to the making of a will in order to effectuate a disposition of property which will be operative at death.

Taxpayer argues that, as the gift of the corpus to the son is dependent only upon his reaching the age of 25, and in no way upon...

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