The case involves the estate of Charles Gilman and whether certain shares of stock transferred to an irrevocable trust in 1948 should be included in his gross estate under section 2036(a) of the Internal Revenue Code. The court held that the decedent did not retain the enjoyment of the entrusted stock or the right to designate the person or persons who would enjoy the stock or the income therefrom.
documents/EFTA01103666.pdf
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