(Download) "Commissioner of Internal Revenue v. Spiegels Estate" by Seventh Circuit Circuit Court of Appeals # eBook PDF Kindle ePub Free

eBook details

Title: Commissioner of Internal Revenue v. Spiegels Estate
Author : Seventh Circuit Circuit Court of Appeals
Release Date : January 28, 1946
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 70 KB

Description

This is an appeal by the Commissioner of Internal Revenue from a decision of the Tax Court excluding from the provisions of the Estate Tax Law the corpus and certain accumulated income thereon of an inter vivos trust executed by one Sidney M. Spiegel. The property conveyed in trust to Spiegel and another as trustees consisted of certain stocks. The trust provisions, as far as material here, are set forth in the margin.