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United States Vs. O'Malley
Cites for this judgment
- US Supreme Court
- Mar 23, 1966
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U.S. 627 (1966) U.S. Supreme Court United States v. O'MalleySearch
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U.S. 627 (1966) United States v. O'MalleySearch
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not challenged in the Court of Appeals or here. It felt obliged, however, Page 383 U. S. 630 by Commissioner v. McDermott'sSearch
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F.2d 930, adhering to its own decision in McDermott's Estate and noting its disagreement with Round v. CommissionerSearch
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Section 811(c)(1)(B)(ii), which originated in 1931, was an important part of the congressional response to May v. HeinerSearch
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to tax all property which has been the subject of an incomplete inter vivos transfer. Cf. Commissioner v. EstateSearch
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their eventual enjoyment upon surviving the termination of the trust. This is a significant power, see Commissioner v. EstateSearch
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c)(1)(B)(ii). This was the holding of the Tax Court and the Court of Appeals almost 20 years ago. Industrial Trust Co. v. PageSearch
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U. S. 632 Commissioner of Internal Revenue, 165 F.2d 142, affirming in this respect Estate of Budlong v. CommissionerSearch
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a major aspect of which was his right to the present and future income produced by that property. Commissioner v. EstateSearch
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estate. The accumulated income added to principal is subject to the same power, and is likewise includable. Round v. CommissionerSearch
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Estate of Yawkey v. CommissionerSearch
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the income of the trust accumulated prior to the grantor's death is not includable in the gross estate. Commissioner v. Gidwitz'Search
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Burns v. CommissionerSearch
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U. S. 634 which might justify the addition of subsequently accumulated income to his own gross estate. Cf. Maass v. HigginsSearch
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In May v. HeinerSearch
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Burnet v. NorthernSearch
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This same result was reached, but without discussion, in Estate of Spiegel v. CommissionerSearch
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c), and in Commissioner v. EstateSearch
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d) or its predecessors are Commissioner v. Hager'sSearch
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Estate of Showers v. CommissionerSearch
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Estate of Guggenheim v. CommissionerSearch
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I can put the matter no more clearly than did the Court of Appeals for the Seventh Circuit in Commissioner v. McDermott'sSearch
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Michigan Trust Co. v. KavanaghSearch
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U.S. Supreme Court United States v. O'MalleySearch
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Commissioner v. McDermott'sSearch
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Round v. CommissionerSearch
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Cf. Commissioner v. EstateSearch
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Commissioner v. EstateSearch
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Industrial Trust Co. v. PageSearch
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Estate of Budlong v. CommissionerSearch
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Commissioner v. Gidwitz'Search
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Cf. Maass v. HigginsSearch
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Commissioner v. Hager'sSearch
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Michigan Trust Co. v. KavanaghSearch
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