Legal Opinion
Helfrich's Estate v. Commissioner of Int. Rev.
Court of Appeals for the Seventh Circuit
Decided June 2, 1944No. 8378PublishedCited by 23 opinions
1Opinion of the Court
MINTON, Circuit Judge.
This is a petition to review a decision of the Tax Court upholding the Commissioner’s assessment of a deficiency in estate tax of $1,271.83 against the estate of John Howard Helfrich and his executors. The dispute arises over the inclusion in the gross estate of the balances at decedent’s death of four savings accounts created by him during his lifetime. The facts were stipulated.
On November 26, 1934, decedent opened a savings account of $1,500 for each of his four children at the Harris Trust & Savings Bank in Chicago. At the same time he and his wife executed and…
2Cases cited20 opinions
- In Re the Accounting of TottenNew York Court of Appeals · 1904
- Brown v. . SpohrNew York Court of Appeals · 1904
- Orr v. YatesIllinois Supreme Court · 1904
- Gurnett v. Mutual Life InsuranceIllinois Supreme Court · 1934
- Krause v. KrauseNew York Court of Appeals · 1941
15 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Pardee v. CommissionerUnited States Tax Court · 1967
- Varian v. CommissionerUnited States Tax Court · 1966
- Commission of Internal Revenue v. Dwight's EstateCourt of Appeals for the Second Circuit · 1953
- Wooster Rubber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Morris Trusts v. CommissionerUnited States Tax Court · 1968
18 more not listed; retrieve them via the Exa API.