THE CHURCH AND SPIEGEL CASES: A REINTERPRETATION OF THE "POSSESSION OR ENJOYMENT" CLAUSE OF I.R.C. 811 ©

Although federal tax statutes have provided for over thirty years that "transfers intended to take effect in possession or enjoyment at or after death" shall be included in the grantor's gross estate for estate tax purposes attempts to define precisely the scope of this language have not been outstanding for their success. In two recent decisions by the Supreme Court, Commissioner v. Church and Spiegel v. Commissioner, a further attempt at clarification has been made.