(DOWNLOAD) "Cleveland Trust Co. V. United States" by United States Court Of Appeals For The Sixth Circuit ~ eBook PDF Kindle ePub Free
eBook details
- Title: Cleveland Trust Co. V. United States
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 23, 1970
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
These combined appeals arose out of an action for the refund of federal estate tax deficiencies of $565,980.20, assessed and collected by the Internal Revenue Service against the Estate of Helen Wade Greene. The deficiencies were based on the determination of the Internal Revenue Service (hereinafter usually "IRS") that a transfer of property to an irrevocable trust by the decedent, Helen Wade Greene, some sixteen months prior to her death, was made in contemplation of death and thus includable in her gross estate.