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COMM'R v. ESTATE OF CHURCH

No. 5.

335 U.S. 632 (1949)

COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF CHURCH.

Supreme Court of United States.

Reargued October 12, 1948.

Decided January 17, 1949.

Attorney(s) appearing for the Case

Arnold Raum argued the cause for petitioner. With him on the briefs were Solicitor General Perlman, Assistant Attorney General Caudle, Lee A. Jackson and L.W. Post. Ellis N. Slack was also on the brief on the reargument.

William W. Owens argued the cause for respondent. With him on the briefs was Loren C. Berry. Frederick W.P. Lorenzen was also on the brief on the reargument.

Briefs of amici curiae in support of respondent were filed by Hugh Satterlee, Rollin Browne and Thorpe Nesbit, for the Estate of Roberts; and Leland K. Neeves for the Estate of Lloyd.

MR. JUSTICE BLACK delivered the opinion of the Court.

This case raises questions concerning the interpretation of that part of § 811 (c) of the Internal Revenue Code which for estate tax purposes requires including in a decedent's gross estate the value of all the property the decedent had transferred by trust or otherwise before his death which was "intended to take effect in possession or enjoyment at or after his death . .. ." Estate of Spiegel v. ...

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