1. Home
  2. Browse Decisions
  3. F.2d
  4. 180 F.2d
  5. 180 F.2d 829 (1950)
 

REEVES' ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 129, Docket 21403.

180 F.2d 829 (1950)

REEVES' ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided March 17, 1950.

Attorney(s) appearing for the Case

Lee McCanliss, New York City (Fred L. Van Dolsen, Washington, D. C., John E. Higgiston, Jr., New York City, of counsel) for petitioners.

C. Oliphant, Washington, D. C., Theron Lamar Caudle, Washington, D. C. (Ellis N. Slack, A. F. Prescott and Carlton Fox, Washington, D. C., of counsel) for respondent.

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

FRANK, Circuit Judge.

Transfers intended as substitutes for testamentary disposition are, of course, "in contemplation of death."1 And the burden of disproving the Commissioner's determination was on the petitioners. First Trust & Deposit Co. v. Shaughnessy, 2 Cir., 134 F.2d 940.

His determination here rested upon the fact that Reeves Brothers, Inc., did not pay any dividends on its common...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases