Estate of Helen E. Bowgren, Deceased, Warren D. Bowgren v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• decedent created an Illinois land trust retaining interests during life; property included in gross estate under either 26 U.S.C. § 2036 or § 2038
• “The power of direction is a separable property interest that can be transferred or retained apart from the property interest represented by the rest of the beneficial interest.”

Source: CourtListener parenthetical corpus (CC0).