Legal Opinion
Estate of John J. Connelly, Sr. (Deceased) and Ellen C. King v. United States
Court of Appeals for the Third Circuit
Decided February 17, 1977No. 76-1149PublishedCited by 21 opinions
1Opinion of the Court
OPINION OF THE COURT
FORMAN, Circuit Judge.
This is an appeal by the United States from a judgment of the United States District Court for the District of New Jersey granting the plaintiff, the Estate of John J. Connelly, Sr., a refund of $3,200.00, plus statutory interest, for federal estate tax paid under protest. The matter was submitted as though on cross-motions for summary judgment, on stipulated facts. The District Court concluded that the Commissioner erroneously included in decedent’s gross estate the proceeds of a policy of group term life insurance. We affirm. The decedent did not…
2Cases cited22 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Porter v. CommissionerSupreme Court of the United States · 1933
17 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Mulcahy v. Indianapolis Morris Plan Corp. (In Re Mulcahy)United States Bankruptcy Court, S.D. Indiana · 1980
- Estate of Smead v. CommissionerUnited States Tax Court · 1982
- Michael D. Lee v. the Rogers Agency, C. Michael Rogers, and New York Life Insurance Company, Texas Court of Appeals, 6th District (Texarkana)2016
- Thompson v. Roland (In Re Roland)United States Bankruptcy Court, S.D. New York · 2003
- Sue Ann Hunter, Marie Joyce Kotsonis, L. Fargo Richardson and the L. F. Richardson Foundation v. The United States of AmericaCourt of Appeals for the Eighth Circuit · 1980
16 more not listed; retrieve them via the Exa API.