Kurz v. United States, 254 F.2d 811

PER CURIAM.

Here the executors under a will are claiming a refund of estate taxes paid by them on the value of a trust estate as to which their testator had retained a power of revocation. They argue that this trust for the benefit of children carried into effect only a provision of a separation agreement between him and his wife which, indeed, called for the trust, but without power of revocation. As District Judge Palmieri points out, however, in his well reasoned opinion, D.C.S.D.N.Y., 156 F.Supp. 99, it is both good sense and good law that these closely integrated and nearly contemporaneous documents be construed together, thus showing a retained power which makes the corpus taxable under I.R.C.1939, § 811(d)(2). We affirm on the opinion below.

Affirmed.

Case Details

Case Name: Kurz v. United States

Court Name: Court of Appeals for the Second Circuit

Date Published: Apr 30, 1958

Citations: 254 F.2d 811; No. 332, Docket 24952

Docket Number: No. 332, Docket 24952

Court Abbreviation: 2d Cir.