Gradow v. United States

Full Text of Court Cases
March 1, 1990
6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
estate and gift taxation
estate tax

Gradow v. United States
897 F.2d 516, 1990 U.S. App. LEXIS 2787
Federal Court
Federal Circuit
United States Court of Appeals


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.