1. Home
  2. Browse Decisions
  3. F.2d
  4. 229 F.2d
  5. 229 F.2d 237 (1956)
 

HILL'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 128, Docket 23704.

229 F.2d 237 (1956)

Estate of Elizabeth D. HILL, deceased, Gerard Swope, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided January 20, 1956.

Attorney(s) appearing for the Case

White & Case, New York City, for petitioner. Russell D. Morrill, New York City, Francis L. Casey, Washington, D. C., and John C. Peet, Jr., New York City, of counsel.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Morton K. Rothschild, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before HAND, SWAN and FRANK, Circuit Judges.

SWAN, Circuit Judge.

This appeal involves a deficiency in estate tax with respect to the estate of Elizabeth D. Hill, who died testate in May, 1948 and whose will was admitted to probate in New York City. The deficiency resulted from including in her estate the date of death value of property transferred by her in trust on or about May 1, 1929. The Commissioner determined that the trust property was includible pursuant to the provisions of section 811(c) of the Internal...

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