MILLARD, EXECUTOR,

v.

MALONEY

Citator

Cited By

• Hurd v. Commissioner of Internal Revenue, 160 F.2d 610 (1st Cir. 1947)
  …economic leverage retained by the settlor was the very sort of power to which Section 811(d) (2) was directed and is a retained power to “alter, amend, or revoke.” Chickering v. Commissioner, 1 Cir., 118 F. 2d 254, 139 A.L.R. 508, certiorari denied 314 U.S. 636, 62 S. Ct. 70, 86 L.Ed. 511; Mellon v. Driscoll, 3 Cir., 117 F. 2d 477, certiorari denied 313 U.S. 579, 61 S.Ct. 1100, 85 L.Ed. 1536; Estate of Albert E. Nettleton, 4 T.C. 987. It is akin to the case of an uncontrolled power of acceleration, or term…
• Union Tr. Co. of Pittsburgh v. Driscoll, 138 F.2d 152 (3d Cir. 1943)
  …its oral declaration, or 1931, the year in which it was expressed by formal writing. Porter v. Commissioner of Internal Revenue, 1933, 288 U.S. 436, 53 S.Ct. 451, 77 L.Ed. 880; Millard v. Maloney, 3 Cir., 1941, 121 F. 2d 257, certiorari denied 1941, 314 U.S. 636, 62 S.Ct. 100, 86 L.Ed. 511; Witherbee v. Commissioner of Internal Revenue, 2 Cir., 1934, 70 F. 2d 696, certiorari denied 1934, 293 U.S. 582, 55 S.Ct. 96, 79 L.Ed. 678.2 The reservation of the power to shift the interests of the beneficiaries is an…

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• Indus. Tr. Co. v. Commissioner of Internal Revenue, 165 F.2d 142 (1st Cir. 1947)
  …that the decedent can only choose among a limited class is immaterial. Commissioner v. Estate of Holmes, 1946, 326 U.S. 480, 66 S.Ct. 257, 90 L.Ed. 228; Chickering v. Commissioner, 1 Cir., 1941, 118 F. 2d 254, 139 A.L.R. 508 certiorari denied, 1941, 314 U.S. 636, 62 S.Ct. 70, 86 L.Ed. 511. But under § 811(d) only the interest that may be shifted is included in the gross estate. Commissioner v. Bridgeport City Trust Co., 2 Cir., 1941, 124 F. 2d 48, certiorari denied, 1942, 316 U.S. 672, 62 S.Ct. 1042, 86 L.E…