Court Opinion

ID: 6894500
Source: CourtListenerOpinion
Date Created: 2022-07-23 21:48:09.4275+00
Date Added: 2024-06-11T16:05:56.023780
License: Public Domain

PER CURIAM.
This case presents precisely the same question which we passed upon last May in Commissioner of Internal Revenue v. Bayne’s Estate, 2 Cir., 155 F.2d 475. As the Supreme Court said in Commissioner of Internal Revenue v. Estate of Field, 324 U.S. 113, 116, 65 S.Ct. 511, 512, 89 L.Ed. 786, 159 A.L.R. 230: “It makes no difference how vested may be the remainder interests in the corpus or how remote or uncertain may be the decedent’s reversionary interest.”.
Judgment affirmed.