Lehman v. Commissioner of Internal Revenue

U.S. Court of Appeals, Second Circuit · Decided 1940-01-22

Cited by 129 later decision(s) in our corpus · see the citation network in Lexace

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*100 PATTERSON, Circuit Judge. The question is whether certain property which the decedent during his lifetime had the right to withdraw from trusts was properly included in his estate for purposes of estate tax. The decedent died in 1933. In 1930 he and his…

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