1. Home
  2. Browse Decisions
  3. F.2d
  4. 224 F.2d
  5. 224 F.2d 314 (1955)
 

AARON'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

Nos. 11548-11552.

224 F.2d 314 (1955)

ESTATE of Charles I. AARON, Deceased, Marcus Lester Aaron, Sole Surviving Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Marcus Lester AARON, Trustee for Maxie Goldmark Aaron, Jr., Trustee and Transferee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Marcus Lester AARON, Trustee for Jean Louise Friedman, Trustee and Transferee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Marcus Lester AARON, Trustee for Ruth Frances Friedman, Trustee and Transferee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Marcus Lester AARON, Trustee for Marcus Aaron II, Trustee and Transferee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided July 13, 1955.

Attorney(s) appearing for the Case

Thomas J. McManus, Pittsburgh, Pa. (Carl E. Glock, Jr., Pittsburgh, Pa., Reed, Smith, Shaw & McClay, Pittsburgh, Pa., on the brief), for petitioners.

Grant W. Wiprud, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before MARIS and HASTIE, Circuit Judges, and MILLER, District Judge.

HASTIE, Circuit Judge.

These petitions require review of a decision of the Tax Court that the value of certain property irrevocably and completely transferred in trust by Charles Aaron during his lifetime is includable upon his death in his gross estate as a transfer in contemplation of death within the meaning of Section 811(c) (1) (A) of the Internal Revenue Code of 1939, 26 U.S.C. § 811. Taxability under the special provisions of Section 811(g) covering the...

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