Estate of Thomson v. C. I. R

3 Citing cases

  1. EState F. Bell v. Comm'r of Internal Revenue

    66 T.C. 729 (U.S.T.C. 1976)   Cited 3 times

    See Estate of Miran Karagheusian, 23 T.C. 806, 812-813 (1955), revd. on other grounds 233 F.2d 197 (2d Cir. 1956). See also Estate of James L. Thomson, 58 T.C. 880, 890-891 (1972), affd. 495 F.2d 246 (2d Cir. 1974). If specific property transferred by a decedent is capable of identification, however, the value of such specific property should be included in the gross estate.

  2. Estate of Jordahl v. Commissioner of Internal Revenue

    65 T.C. 92 (U.S.T.C. 1975)   Cited 2 times

    Although the Commissioner and petitioners apparently agree that sec. 2036(b) prohibits the inclusion of all of the assets of the trust under sec. 2036(a), we note that later additions to the trust may be subject to sec. 2036(a). See, for example, Estate of James L. Thomson, 58 T.C. 880 (1972), affd. 495 F.2d 246 (2d Cir. 1974). The Commissioner's review of the trust's history serves no meaningful function.

  3. United States Trust Co. of New York v. Comm'r of Internal Revenue (In re Estate of Jordahl)

    65 T.C. 92 (U.S.T.C. 1975)

    Although the Commissioner and petitioners apparently agree that sec. 2036(b) prohibits the inclusion of all of the assets of the trust under sec. 2036(a), we not that later additions to the trust may be subject to sec. 2036(a). See, for example, Estate of James L. Thomson, 58 T.C. 880 (1972), affd. 495 F.2d 246 (2d Cir. 1974). The Commissioner's review of the trust's history serves no meaningful function.