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Gradow v. United States
BVLaw
Full Text of Court Cases
March 1, 1990
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SIC:
6733
Trusts, Except Educational, Religious, and Charitable
NAICS:
525920
Trusts, Estates, and Agency Accounts
Categories:
estate and gift taxation
Tags:
estate tax
Case name:
Gradow v. United States
Citation:
897 F.2d 516, 1990 U.S. App. LEXIS 2787
Country:
US
State or Federal:
Federal Court
State/Jurisdiction:
Federal Circuit
Court:
United States Court of Appeals
Judges:
Nies
Summary
Issue is whether property transferred into a trust for the decedent, which subsequently passed to the decedent's son, was included in the gross estate.