1. Helvering v. Hallock, No. 110, SUPREME COURT OF THE UNITED STATES, December 13, 1939, Argued , January 29, 1940, Decided
OVERVIEW: Respondent trustees' transfers of property inter vivos made in trust were taxed by petitioner IRS under the Klein doctrine where the transfers were more akin to testamentary dispositions; thus deficiency assessment was properly affirmed.
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