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IN RE LUEDERS' ESTATE

No. 9261.

164 F.2d 128 (1947)

In re LUEDERS' ESTATE. CITY BANK FARMERS TRUST CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided October 16, 1947.

Attorney(s) appearing for the Case

Arthur T. Vanderbilt, of Newark, N. J. (Walter E. Cooper, of Newark, N. J., on the brief), for petitioners.

Melva M. Graney, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen., and Robert N. Anderson, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before O'CONNELL and KALODNER, Circuit Judges, and FOLLMER, District Judge.

KALODNER, Circuit Judge.

This appeal is taken from the decision of the Tax Court.

The principal question presented is whether the facts concerning the creation, 15 months apart, or reciprocal irrevocable inter vivos trusts by decedent and her husband with power, in each instance, to terminate the trusts and acquire the trust property, support the Tax Court's conclusion that decedent's estate is liable for estate tax under § 811(d)1<...

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