WEIR
v.
COMMISSIONER OF INTERNAL REVENUE
WEIR
COMMISSIONER OF INTERNAL REVENUE
310 U.S. 637
Supreme Court of the United States (1940)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Union Planters Nat'l Bank v. United States, 361 F.2d 662 (6th Cir. 1966)…Quarterly 395 (1963). Retained interests need not necessarily be reserved in the instrument of transfer and need not be legally enforceable in order to come within the reach of the statute. Lehman v. Commissioner, 109 F. 2d 99 (C.A.2), cert. denied, 310 U.S. 637, 60 S.Ct. 1080, 84 L.Ed. 1406 (1940). We are cited to no decision, however, where the “possession and enjoyment” provision of the statute has been held to be applicable to a situation where, as in the present case, the husband has divested himself…