ESTATE OF VANDERLIP ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Landorf v. The United States, 408 F.2d 461 (Ct. Cl. 1969)
  …d with life must be presented (First Trust & Deposit Co. v. Shaughnessy, 134 F. 2d 940 (2d Cir. 1943), cert. denied, 320 U.S. 744, 64 S.Ct. 46, 88 L.Ed. 442 ; Vanderlip v. Commissioner of Internal Revenue, 155 F. 2d 152 (2d Cir. 1946), cert. denied, 329 U.S. 728, 67 S.Ct. 83, 91 L.Ed. 630 ; Davidson’s Estate v. Commissioner of Internal Revenue, 158 F. 2d 239 (10th Cir. 1946) ; Garrett’s Estate v. Commissioner of Internal Revenue, 180 F. 2d 955, 17 A.L.R.2d 780 (2d Cir. 1950) ; Slifka v. Johnson, 161 F. 2d 4…
• Grover H. Hope v. United States, 691 F.2d 786 (5th Cir. 1982)
  …and where the property transferred is so inherently death-oriented as life insurance, it is heavier.” Id. See also Estate of Compton v. Commissioner, 532 F. 2d at 1088; Vanderlip v. Commissioner, 2 Cir. 1946, 155 F. 2d 152, 154, cert. denied, 1946, 329 U.S. 728, 67 S.Ct. 83, 91 L.Ed. 630. However difficult it may be to shoulder this burden when the insurance is whole life, it becomes that much more difficult when it is term life. For property such as term life insurance, which has no loan or cash surrender…
• Peters v. The United States, 572 F.2d 851 (Ct. Cl. 1978)
  …still. For, as Judge Learned Hand observed, “[w]hen the property produces no income * * * it may be open to question whether any motive can exclude it from [the transferor’s] estate.” Vanderlip v. Comm’r, 155 F. 2d 152, 154 (2d Cir.), cert. denied, 329 U.S. 728, 67 S.Ct. 83, 91 L.Ed. 630 (1946) (transfer of life insurance policies whose loan value had been fully depleted by loans). Plaintiff has not met his burden of proof. Indeed, the evidence entirely confirms the statutory presumption that the transfer…