1. Home
  2. Browse Decisions
  3. F.2d
  4. 404 F.2d
  5. 404 F.2d 419 (1968)
 

JOY v. UNITED STATES

No. 18203.

404 F.2d 419 (1968)

Henry B. JOY, Jr. and William C. McMillan, as Executors under the Will of Helen N. Joy, Deceased, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

December 9, 1968.

Attorney(s) appearing for the Case

Marshall M. Massey, Detroit, Mich., for appellants, Dykema, Wheat, Spencer, Goodnow & Trigg, Detroit, Mich., on the brief.

David E. Carmack, Atty., Dept. of Justice, Washington, D. C., for appellee, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Loring W. Post, Attys., Dept. of Justice, Washington, D. C., on the brief, Lawrence Gubow, U. S. Atty., Milton J. Trumbauer, Asst. U. S. Atty., Detroit, Mich., of counsel.

Before PHILLIPS, EDWARDS and CELEBREZZE, Circuit Judges.

PHILLIPS, Circuit Judge.

This is a federal estate tax case presenting the question whether § 2036(a) (2) of the Internal Revenue Code of 1954 applies to four irrevocable inter vivos trusts created by Mrs. Helen N. Joy for the benefit of grandchildren.

The executors of the estate of Mrs. Joy filed an action for refund of a $727,494.09 tax deficiency paid, contending that the taxes were improperly assessed and collected. District Judge Thaddeus M. Machrowicz...

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