Helvering v. Grinnell
294 U.S. 153 (1935)

Annotate this Case

U.S. Supreme Court

Helvering v. Grinnell, 294 U.S. 153 (1935)

Helvering v. Grinnell

No. 268

Argued January 16, 1935

Decided February 4, 1935

294 U.S. 153

Syllabus

Property does not pass under a general power of appointment exercised by will, within the meaning of § 302(f), Revenue Act of 1926, where the person named as appointee elects to renounce the appointment and take as remainderman under another will, which created the power. P. 294 U. S. 155.

70 F.2d 705 affirmed.

Certiorari, 293 U.S. 543, to review the reversal of an order of the Board of Tax Appeals. The Board sustained the Commissioner in assessing a deficiency in a federal estate tax because of failure to include in gross estate the value of property which he thought had passed under the exercise by the testatrix of a general power of appointment.

Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.