Estate of Sanford v. Commissioner

Supreme Court of the United States · Decided 1939-12-04

Cited by 557 later decision(s) in our corpus · see the citation network in Lexace

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Mr. Justice Stone delivered the opinion of the Court. This and its companion case, Rasquin v. Humphreys, post, p. 54, present the single question of statutory construction whether in the case of an inter vivos transfer of property in trust, by a donor reserving to himself the <span =…

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