Molter v. Commissioner – Case Brief Summary (Federal Court)

Molter v. Commissioner - Case Brief Summary (Federal Court)

In Molter v. Commissioner, 69 F.(2d) 7 (1934), the Court held that the interest of a remainderman under a will which provided for distribution of the remainder in four equal installments to be paid two years apart following the death of the life tenant vested upon the death of the testator.