Legal Opinion
Cleveland v. Higgins
Court of Appeals for the Second Circuit
Decided April 10, 1945No. 156PublishedCited by 56 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The plaintiffs are executors of the will of Alfred W. Erickson, a resident of the City of New York who died November 2, 1936. They duly filed an estate tax returp and then elected, pursuant to the option provided by § 302(j) of the Revenue Act of 1926, as added by amendment by § 202 (a) of the Revenue Act of 1935, 26 U.S. C.A. Int.Rev.Acts, page 231, to have the value of the gross estate determined by a valuation as of one year after the date of decedent's death. Upon audit of the return, the Commissioner determined a deficiency by adding to the gross estate as reported…
2Cases cited6 opinions
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Maass v. HigginsSupreme Court of the United States · 1941
- United States v. ParkerSupreme Court of the United States · 1887
- Guettel v. United StatesCourt of Appeals for the Eighth Circuit · 1938
1 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Kaspar Wire Works, Inc. v. Leco Engineering and MacHine Inc.Court of Appeals for the Fifth Circuit · 1978
- 12 Collier bankr.cas.2d 899, Bankr. L. Rep. P 70,345 in Re Teltronics Services, Inc., Debtor. Anaconda-Ericsson Inc., as Successor by Merger to Lm Ericsson Telecommunications, Inc. v. Jules J. Hessen, as Trustee in Bankruptcy of Teltronics Services, Inc., Michael M. Rand and Gregory T. Frese, Teltronics Services, Inc., and Edward M. Beagan v. Anaconda-Ericsson Inc., Lm Ericsson Telephone Company, and Ericsson Telecomm, Inc.Court of Appeals for the Second Circuit · 1985
- Astron Industrial Associates, Inc. v. Chrysler Motors CorporationCourt of Appeals for the Fifth Circuit · 1968
- In the Matter of ENERGY COOPERATIVE, INC., a Delaware Corporation, Bankrupt-AppellantCourt of Appeals for the Seventh Circuit · 1987
- Ramos González v. Félix MedinaSupreme Court of Puerto Rico · 1988
51 more not listed; retrieve them via the Exa API.