EX PARTE DELISLE

U.S. | 1947-02-03
No. 100
329 U.S. 693 Supreme Court of the United States (1947) Positive Treatment
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  • ….Ed. 1126; Hauptfuhrer’s Estate v. Commissioner, 3 Cir., 195 F. 2d 548, certiorari denied 344 U.S. 825, 73 S.Ct. 26. The Tax Court relied on our decision in Dominick’s Estate v. Commissioner, 2 Cir., 152 F. 2d 843, petition for certiorari dismissed 329 U.S. 693, 67 S.Ct. 628, 91 L.Ed. 606. But the main holding in that case was subsequently overruled by an amendment of Reg. 108, § 81.17. T.D. 5512, 1946-1 Cum.Bull. 264. Moreover, that decision involved § 811(c) governing transfers taking effect at death.…

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