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TOELLER'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 9188.

165 F.2d 665 (1948)

TOELLER'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

January 22, 1948.

Attorney(s) appearing for the Case

Charles R. Sprowl and Cassius M. Doty, both of Chicago, Ill., for petitioner.

J. P. Wenchel and John T. Rogers, both of Washington, D. C., Theron L. Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, Carlton Fox, and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for respondent.

Before SPARKS and KERNER, Circuit Judges, and LINDLEY, District Judge.

SPARKS, Circuit Judge.

The question presented by this review of a Tax Court decision is whether a certain transfer in trust by decedent in 1930, was properly included in his gross estate for estate tax purposes. The Tax Court held it was for the reason that there was a reservation of the right to invade the corpus for the grantor's benefit. Alternatively, the Commissioner contends that the trust corpus is includible in the estate for the reason that decedent retained...

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