Williams v. United States

Second Circuit

Williams v. United States

159 F.2d 243

Court of Appeals for the Second Circuit·Decided December 26, 1946·No. No. 113, Docket 20391·Published·Cited by 1 cases

Opinion

PER CURIAM.

This case presents precisely the same question which we passed upon last May in Commissioner of Internal Revenue v. Bayne’s Estate, 2 Cir., 155 F.2d 475. As the Supreme Court said in Commissioner of Internal Revenue v. Estate of Field, 324 U.S. 113, 116, 65 S.Ct. 511, 512, 89 L.Ed. 786, 159 A.L.R. 230: “It makes no difference how vested may be the remainder interests in the corpus or how remote or uncertain may be the decedent’s reversionary interest.”.

Judgment affirmed.

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PER CURIAM.

This case presents precisely the same question which we passed upon last May in Commissioner of Internal Revenue v. Bayne’s Estate, 2 Cir., 155 F.2d 475. As the Supreme Court said in Commissioner of Internal Revenue v. Estate of Field, 324 U.S. 113, 116, 65 S.Ct. 511, 512, 89 L.Ed. 786, 159 A.L.R. 230: “It makes no difference how vested may be the remainder interests in the corpus or how remote or uncertain may be the decedent’s reversionary interest.”.

Judgment affirmed.

Williams v. United States, 159 F.2d 243 (2d Cir. 1946).

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Opinion

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