United States v. Hatley, 138 F.2d 512 (3rd Cir. 1943). · Go Syfert
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United States v. Hatley, 138 F.2d 512 (3rd Cir. 1943). Cases Citing This Book View Copy Cite
17 citation events across 5 distinct courts.
Strongest positive: Klauber v. Commissioner
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discussed Cited as authority (rule) Klauber v. Commissioner
unknown court · 1960 · confidence medium
This is the same principle which was utilized in Estate of Edward Lathrop Ballard , 47 B.T.A. 784 (1942) , affd. 138 F. 2d 512 *89 (C.A. 2, 1943), where decedent's wife had the power to alter, amend, or revoke a trust and yet we held the corpus nonincludible, saying at page 791: Respondent has vigorously argued that for all practical purposes decedent had the power to amend or revoke the trust by virtue of his position as husband and head of family.
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United States
v.
John A. HATLEY
No. 8353.
Court of Appeals for the Third Circuit.
Oct 12, 1943.
138 F.2d 512
Harry Unger, of Newark, N. J., for appellant., Edgar H. Rossbach, of Newark, N. J., (Charles M. Phillips, U. S. Atty., of Trenton, N. J., on the brief), for appellee.
Published
PER CURIAM.

Judgment affirmed.