1. Home
  2. Browse Decisions
  3. F.2d
  4. 893 F.2d
  5. 893 F.2d 237 (1989)
 

ESTATE OF LEDER v. C.I.R.

No. 88-1125.

893 F.2d 237 (1989)

ESTATE OF Joseph LEDER, Deceased, Jeanne Leder, Executrix, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Tenth Circuit.

December 28, 1989.

Attorney(s) appearing for the Case

John A. Dudeck, Jr. (William S. Rose, Jr., Asst. Atty. Gen. and Gary R. Allen and Robert S. Pomerance, Attys., Tax Div., Dept. of Justice, Washington, D.C., with him on the briefs), Atty., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellant.

Steven P. Cole (Randall D. Mock, of Mock, Schwabe, Waldo, Elder, Reeves & Bryant, a Professional Corp., Oklahoma City, Okl., with him on the brief), of Mock, Schwabe, Waldo, Elder, Reeves & Bryant, a Professional Corporation, of Oklahoma City, Okl., for petitioners-appellees.

Before ANDERSON and TACHA, Circuit Judges, and WINDER, District Judge.

TACHA, Circuit Judge.

The Commissioner of Internal Revenue ("Commissioner") appeals the decision of the United States Tax Court ("Tax Court") that the proceeds from an insurance policy are not includable in the insured's gross estate under section 2035(d) of the Internal Revenue Code, 26 U.S.C. § 2035(d), where the decedent never possessed any of the incidents of ownership in the policy under section 2042. We affirm.

I.

The parties stipulated...

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