(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.
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