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COMMISSIONER OF INTERNAL REVENUE v. CHURCH'S ESTATE

No. 8993.

161 F.2d 11 (1947)

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

Circuit Court of Appeals, Third Circuit.

Reargued May 10, 1946.

Decided March 17, 1947.

Writ of Certiorari Granted June 16, 1947.

Attorney(s) appearing for the Case

Loring W. Post, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

William W. Owens, of New York City (Charles C. Kieffer, of New York City, on the brief), for respondent.

Before BIGGS, MARIS, GOODRICH, McLAUGHLIN and O'CONNELL, Circuit Judges.

Writ of Certiorari Granted June 16, 1947. See 67 S.Ct. 1738.

BIGGS, Circuit Judge.

The question presented by the case at bar is whether a transfer of property in trust made by the decedent, Church, in his lifetime is includible in his gross estate for the purpose of imposition of estate tax. See Section 811(c) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 811(c), Section 302(c) of the Revenue Act of 1926 as amended, 44 Stat. 70. The trust...

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