Legal Opinion
Phillips v. Gnichtel
Court of Appeals for the Third Circuit
Decided July 26, 1928No. 3753PublishedCited by 12 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
Henry P. Kraft was about to die. His doctor had so advised him. He was a man of large means, and Katherine, his wife, also was very well off. They had children living.
When informed of impending death Henry Kraft deemed it imperative at once to put his affairs in order, particularly that part of them which consisted of stock in a corporation known as A. Schrader’s Sons, Inc. His wife also owned some of its shares in her own right. Although their holdings were large they were not enough, either separately or jointly, to give a two-thirds’ stock control of. the…
2Cases cited10 opinions
- Bullen v. WisconsinSupreme Court of the United States · 1916
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- Ferguson v. DicksonCourt of Appeals for the Third Circuit · 1924
- In Re HugginsNew Jersey Superior Court Appellate Division · 1924
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Latty v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Goetchius v. CommissionerUnited States Tax Court · 1951
- Bank of New York v. United StatesCourt of Appeals for the Third Circuit · 1975
- Giannini v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
- Estate of ThurstonCalifornia Supreme Court · 1950
7 more not listed; retrieve them via the Exa API.