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C.I.R. v. ARENTS' ESTATE

No. 20, Docket 26740.

297 F.2d 894 (1962)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Lena R. ARENTS, United States Trust Company of New York and George Arents, Executors, Respondents.

United States Court of Appeals Second Circuit.

Decided January 5, 1962.

Attorney(s) appearing for the Case

Carolyn R. Just, Atty., 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., on the brief), for petitioner.

Leslie D. Dawson, New York City (Ben R. Clark, New York City, on the brief), for respondent.

Before MOORE, SMITH and HAYS, Circuit Judges.

HAYS, Circuit Judge.

The Commissioner petitions for review of a decision of the Tax Court holding that certain property transferred to a trust is not includible in the gross estate of the decedent-grantor under § 811(c) (1) (B) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 811(c) (1) (B).

On June 4, 1932, the decedent, Lena R. Arents, established an irrevocable trust and transferred thereto certain corporate securities and several insurance...

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