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1. KENNEDY v. PLAN ADMINISTRATOR FOR DuPONT SAV.AND INVESTMENT PLAN

   ” whereby the Estate gained an “ ‘interest enforceable against the plan ... consequence of distributing the SIP balance to the Estate. 10 We hold that it was not, and that the plan ... clarify his rights to future benefits under the terms of the plan.” The Estate’s claim ...

2. Elizaveta DANILA et al., petitioners, v. George DOBREA, Executor of the Estate of John Danila.

   DOBREA, Executor of the Estate of John Danila. No. 1276. Decided: May 27, 1968 dissent, DOUGLAS, BLACK ... executor of the estate of John Danila, whose will left over $40,000 to the seven petitioners, relatives of ... Danila's residing in Romania. The residue, securities constituting the greater part of the estate, was left ...

3. SPIEGEL'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

   a sumultaneous consideration by Congress of the related fields of income, gift and estate taxation in connection ... property to another by absolute gift without subjecting himself or his estate to a tax, but we are asked to ... without subjecting it to a tax if the gift takes the form of a life estate in one with remainder over to ...

4. UNITED STATES, Petitioner, v. ESTATE of Joseph P. GRACE, Deceased, et al.

   the present case decedent ostensibly devised the trust plan to avoid an imminent federal gift tax. ... to their children without imposition of either estate or gift tax. 9 The present case is probably ... 395 U.S. 316 (89 S.Ct. 1730, 23 L.Ed.2d 332) UNITED STATES, Petitioner, v. ESTATE of Joseph P. ...

5. SMITH v. SHAUGHNESSY, Collector of Internal Revenue.

   plan for integrating the estate and gift taxes this system of secured payment on gifts which will later ... estate and gift taxes may still be incomplete. See e.g., Griswold, A Plan for the Coordination of the ... life estate is subject to the gift tax. The government concedes that the right of reversion to the ...

6. Esther C. DICKMAN, et al., Petitioners v. COMMISSIONER OF INTERNAL REVENUE.

   the estate tax. Pp. 338-339. (d) Subjecting interest-free loans to the gift tax does not impose upon ... statutory notices of gift tax deficiency both to Paul Dickman's estate and to Esther Dickman. 3 Esther ... federal gift tax statute: protection of the estate tax and the income tax. The legislative history of the ...

7. MERRILL v. FAHS, Collector of Internal Revenue.

   (1941) 55 Harv.L.Rev. 1; Griswold, A Plan for the Coordination of the Income, Estate and Gift Tax ... 44, 60 S.Ct. 51, 56, 84 L.Ed. 20: 'The gift tax was supplementary to the estate tax. The two are ... in money or money's worth'—came into the gift tax by way of estate tax provisions. ...

8. MAY et al. v. HEINER, Collector of Internal Revenue.

   by absolute gift without subjecting himself or his estate to a tax, but we are asked to say that this ... it to a tax if the gift takes the form of a life estate in one with remainder over to another at or ... request. In support of this action he said: 'This trust was included in decedent's gross estate ...

9. ALLEN, Collector of Internal Revenue, v. TRUST CO. OF GEORGIA et al.

   451, 75 L.Ed. 867, that a gift is made in contemplation of death within the meaning of the estate tax ... knows that what he gives away today will not be included in his estate when he dies. All such gifts ... a wide range. See 1 Paul, Federal Estate & Gift Taxation (1942) §§ 6.09 et seq. 'There may be ...

10. ALLEN, Collector of Internal Revenue, v. TRUST CO. OF GEORGIA et al.

    451, 75 L.Ed. 867, that a gift is made in contemplation of death within the meaning of the estate tax ... knows that what he gives away today will not be included in his estate when he dies. All such gifts ... a wide range. See 1 Paul, Federal Estate & Gift Taxation (1942) §§ 6.09 et seq. 'There may be ...

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