STRUM, Circuit Judge.
The determinative question here is whether or not, for estate tax purposes, the corpus of a trust created August 25, 1939, by Charles C. Zirjacks and his wife for the benefit of the trustors' two children and the children of the latter, should be included, pursuant to Sec. 811(d) (1) of the Internal Revenue Code, 26 U.S.C.A. § 811(d) (1), in valuing the gross estate of Charles C. Zirjacks, now deceased.
The trust was created in Texas...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
