COMMISSIONER OF INTERNAL REVENUE
v.
ESTATE OF CHURCH
COMMISSIONER OF INTERNAL REVENUE
ESTATE OF CHURCH
331 U.S. 803
Supreme Court of the United States (1947)
Positive Treatment
Cited by 2 cases
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Thorp's Estate v. Commissioner of Internal Revenue, 164 F.2d 966 (3d Cir. 1947)…n 81.20(b) (1), Treasury Regulations 105. We note further that conceivably decedent might have, survived all remaindermen. As to the taxability of such an interest, see Commissioner v. Church’s Estate, 3 Cir., 1947, 161 F. 2d 11, certiorari granted 331 U.S. 803, 67 S.Ct. 1738. See Helvering v. Clifford, 1940, 309 U. S. 331, 335, 60 S.Ct. 554, 84 L.Ed. 788, and Helvering v. City Bank Co., 1935, 296 U.S. 85, 90, 56 S.Ct. 70, 80 L.Ed. 60. We use the word “beneficiaries” as synonymous with “children” in the…