U.S. Court of Appeals for the Second Circuit, 1958

Kurz v. United States

U.S. Court of Appeals for the Second Circuit · Decided April 30, 1958

254 F.2d 811 (Federal Reporter, Second Series)

Counsel

Eugene L. Bondy, of Bondy & Schloss, New York City (Bertram Braufman, of Bondy & Schloss, New York City, on the brief), for plaintiffs-appellants., Gerard L. Goettel, Asst. U. S. Atty., S.D.N.Y., New York City (Paul W. Williams, U. S. Atty., and Benjamin T. Richards, Jr., Asst. U. S. Atty., New York City, on the brief), for defendant-appellee.

Cases that cite this one

7 later published cases cite this decision.

Roc Nation LLC v. HCC International Insurance Company, PLC (District Court, S.D. New York 2021)
Roger M. Gordon v. Vincent Youmans, Inc. And Miller Music Corporation (2d Cir. 1965)
This is Me, Inc. v. Elizabeth Taylor, Zev Bufman, and Zev Bufman Entertainment, Inc. (2d Cir. 1998)
United States v. David Wynshaw, Frances Wynshaw, Frances Wynshaw (2d Cir. 1983)
Bloor v. Shapiro (District Court, S.D. New York 1983)
United States v. Matheson (2d Cir. 1976)
Charles Kurz, Ruth C. Joseph, Thorkil Aschehoug, as Executors Under the Last Will and Testament of Theodore H. Joseph, Deceased v. United States (2d Cir. 1958)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

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, *812but 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.

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