Abstract
The Sixth Circuit, in National City Bank v. United States, held that the possession by the decedent of the power to alter the ultimate disposition of property, in the absence of any exercise of that power, was not sufficient in itself to constitute a transfer under section 2036(a)(1) of the Internal Revenue Code.
Citation
Federal Estate Taxation: Section 2036(a)(1) Transfer Requires Affirmative Action,
1967 Duke Law Journal
873-887
(1967)
Available at: https://scholarship.law.duke.edu/dlj/vol16/iss4/6