WALTER v. UNITED STATES

No. 14413.

295 F.2d 720 (1961)

Mildred E. WALTER and Gloria C. Walter (now Gloria Walter Kleis), Executors de bonis non of the Estate of Gertrude C. Walter, Deceased, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

November 3, 1961.


Attorney(s) appearing for the Case

Richard LaValley, Toledo, Ohio (John W. Bebout, Boxell, Bebout, Torbet & Potter, Toledo, Ohio, on the brief), for plaintiffs-appellants.

Loring W. Post, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., Russell E. Ake, U. S. Atty., Toledo, Ohio, on the brief), for defendant-appellee.

Before McALLISTER, WEICK and O'SULLIVAN, Circuit Judges.


PER CURIAM.

The District Judge was correct in holding that the decedent made a revocable transfer under Section 2038 of the Internal Revenue Code of 1954. Commissioner of Internal Revenue v. Estate of Holmes, 326 U.S. 480, 66 S.Ct. 257, 90 L.Ed. 228; Lober, et al. v. United States, 346 U.S. 335, 74 S.Ct. 98, 98 L.Ed. 15; DuCharme's Estate v. Commissioner of Internal Revenue, 6 Cir., 164...

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