Lombard v. Commissioner

How courts have described this case

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

• stating that “[t]he statutory-purpose of the partial release provisions in section 2041 (a) (1) (B) was to provide a tax-free shelter for donees of powers who disabled themselves from exercising a power for the economic benefit of other than those in the exempt class”

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• Commissioner of Revenue Services v. Peska
  Supreme Court of Connecticut· 1991-08-13· cited 2×
• Estate of Drake v. Commissioner
  U.S. Tax Court· 1977-02-28· cited 1×

Cites

4 cases in this archive are cited by this case.

• Estate of Leo M. Gartland, Deceased, Matthew Gartland, Administrator v. Commissioner of Internal Revenue
  Seventh Circuit· 1961-09-07· cited 5×
• Gartland v. Commissioner
  U.S. Tax Court· 1960-08-18· cited 4×
• Emery v. United States
  D. Massachusetts· 1957-06-24· cited 3×
• Kynett v. United States
  E.D. Pennsylvania· 1962-02-01· cited 2×