Estate of Lion v. Commissioner of Internal Revenue

Core Citations

REVERSES OTHER CASE

• Old Kent Bank and Trust Company v. United States
• Somers v. Comm'r of Internal Revenue (In re Estate of Chown)

This document cites

• Federal Cases - Chrystie v. Comm'r of Internal Revenue (In re Estate of Butler)
• Federal Cases - Cuba v. Comm'r of Internal Revenue (In re Estate of Wien) , Docket Nos. 5364-66
• Federal Cases - Estate of Jennings v. Comm'r of Internal Revenue
• Federal Cases - Estate of Chown v. Commissioner of Internal Revenue, 24159.
• Federal Cases - Ithaca Trust Co v. United States



See all quotations

• Federal Cases - Old Kent Bank and Trust Company v. United States
• Federal Cases - Rome v. Comm'r of Internal Revenue (In re Estate of Lion) , Docket No. 5114-67.
• Federal Cases - Old Kent Bank and Trust Company v. United States
• Federal Cases - Union Nat'l Bank of Pittsburgh v. Comm'r of Internal Revenue (In re Estate of Hoelzel)
• Federal Cases - United States v. Provident Trust Co 11 8212 12, 1934
• Federal Cases - Huntington Nat'l Bank v. Comm'r of Internal Revenue
• Federal Cases - Somers v. Comm'r of Internal Revenue (In re Estate of Chown)
• Federal Cases - Commissioner of Internal Revenue v. State Sternberger
• US - Reference Stubs - Powers of appointment
• US - Reference Stubs - Valuation of property transferred
• US - Reference Stubs - Repealed
• US - Reference Stubs - Credit for tax on prior transfers
• US - Reference Stubs - ''Property'' and ''transfer'' defined
• US - Reference Stubs - Imposition and rate of tax
• US - Reference Stubs - Alternate valuation
• US - Reference Stubs - Examples
• US - Reference Stubs - Credit for tax on prior transfers
• US - Reference Stubs - Taxable estate
• US - Reference Stubs - Valuation of annuities, interests for life or term of years, and remainder or reversionary interests
• US - Reference Stubs - Credit for gift tax
• US - Reference Stubs - Definition of gross estate