TAXATION - ESTATE TAX - TRUST WITH RESERVATION OF LIFE ESTATE

Authors

Wallace Mendelson, University of Michigan Law SchoolFollow

Abstract

In 1923 decedent created an irrevocable trust, reserving to herself the income for life with remainders over. Upon decedent's death, it was held that the corpus of the trust was properly a part of decedent's gross estate for Federal Estate Tax purposes. Helvering v. Bullard, (U. S. 1938) 58 S. Ct. 565.

Recommended Citation

Wallace Mendelson, TAXATION - ESTATE TAX - TRUST WITH RESERVATION OF LIFE ESTATE, 36 Mich. L. Rev. 1034 (1938).
Available at: https://repository.law.umich.edu/mlr/vol36/iss6/24