Commissioner v. Estate of Noel

Supreme Court of the United States · Decided 1965-04-29

Cited by 143 later decision(s) in our corpus · see the citation network in Lexace

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*679 Mr. Justice Black delivered the opinion of the Court. This is a federal estate tax case, raising questions under § 2042 (2) of the Internal Revenue Code of 1954, 26 U. S. C. § 2042 (2) (1958 ed.), which requires inclusion in the gross estate…

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