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MOLLENBERG'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 167, Docket 21142.

173 F.2d 698 (1949)

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

United States Court of Appeals Second Circuit.

March 30, 1949.

Attorney(s) appearing for the Case

Robert Ash and Carl K. Goodson, both of Washington, D. C., and John J. Flynn, of Buffalo, N. Y., for petitioners.

Charles Oliphant, Chief Counsel, of Washington, D. C., and Theron L. Caudle, Asst. Atty. Gen. (L. W. Post, of Washington, D. C., and Ellis N. Slack, Sp. Asst. to Atty. Gen., of counsel), for respondent.

Before L. HAND, Chief Judge, and SWAN and FRANK, Circuit Judges.

FRANK, Circuit Judge.

The Commissioner asserted that the full value of the trust property was includible in decedent's gross estate, because the transfer of the stock in trust was a revocable transfer as defined in § 811(d) (2) of the Internal Revenue Code. Petitioners contend that the transfer should not be included in the gross estate, because the transfer was a bona fide sale for an adequate consideration. In the alternative they argue that the enjoyment of...

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