Commissioner v. Nathan’s Estate
United States Court of Appeals for the Seventh Circuit
159 F.2d 546 (1947)
- Written by Tom Squier, JD
Facts
During his lifetime, Charles Nathan created and funded a trust that provided income to his sister for her lifetime. If she were to die before him, the trust would pay its income to Nathan for his lifetime, and then upon his death, the trust assets would be distributed to a third party remainderman. Nathan died before his sister. The Internal Revenue Service (IRS) included the value of the property in the trust as a part of the decedent’s estate. The executor of the Nathan’s estate (defendant) sought review with the United States Tax Court, which held that the property in the trust should not be considered a part of the decedent’s estate because he never had the enjoyment of that property given that he died before his sister. The commissioner of internal revenue (plaintiff) appealed the tax court’s decision.
Rule of Law
Issue
Holding and Reasoning (Evans, J.)
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