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UNITED STATES v. ESTATE OF GRACE

No. 574.

395 U.S. 316 (1969)

UNITED STATES v. ESTATE OF GRACE ET AL.

Supreme Court of United States.

Decided June 2, 1969.

Attorney(s) appearing for the Case

Solicitor General Griswold argued the cause for the United States. With him on the brief were Acting Assistant Attorney General Roberts, Harris Weinstein, Harry Baum, Philip R. Miller, and Stuart A. Smith.

William S. Downard argued the cause for respondents. With him on the brief was Walter J. Rockler.

MR. JUSTICE MARSHALL delivered the opinion of the Court.

This case involves the application of § 811 (c) (1) (B) of the Internal Revenue Code of 1939 to a so-called "reciprocal trust" situation.1 After Joseph P. Grace's death in 1950, the Commissioner of Internal Revenue determined that the value of a trust created by his wife was includible in his gross estate. A deficiency was assessed...

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