(Download) "Byrum v. United States" by United States Court Of Appeals For The Sixth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Byrum v. United States
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 08, 1971
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 57 KB
Description
BROOKS, Circuit Judge. This is an appeal by the United States from an adverse ruling of the District Court, 311 F. Supp. 892, on the issue of whether certain assets transferred into an irrevocable trust could be included in decedent-grantor's estate by operation of 26 U.S.C. Γ§ 2036.1 The action arose by a claim for refund of taxes paid and was decided on motions for summary judgment with a stipulated set of facts. We affirm the judgment of the District Court.