COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF FIELD. CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. No. 578. Argued January 5, 1945. Decided February 5, 1945. 1. Decedent made a transfer of property in trust limited in duration to the lives of two nieces. If decedent survived both nieces the corpus was […]
Articles Tagged: 324 U.S. 113
324 U.S. 113
324 U.S. 113 324 U.S. 113 65 S.Ct. 511 89 L.Ed. 786 COMMISSIONER OF INTERNAL REVENUEv.FIELD’S ESTATE. No. 578. Argued Jan. 5, 1945. Decided Feb. 5, 1945. Mr. L. W. Post, of Washington, D.C., for petitioner. Mr. Edgar J. Bernheimer, of New York City, for respondent. Mr. Justice MURPHY delivered the opinion of the Court. […]