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Legal Opinion

Gorman v. United States

District Court, E.D. Michigan

Decided July 25, 1968No. Civ. 26769PublishedCited by 16 opinions

1Opinion of the Court

OPINION GRANTING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT

KAESS, District Judge.

This is an action brought by the executrix of the decedent James P. Cleary for the refund of an alleged overpayment of Federal estate taxes. It is claimed that the Commissioner of Internal Revenue wrongfully included in decedent’s gross estate the value of a life insurance policy through a misapplication of Section 2035 of Internal Revenue Code of 1954, 26 U.S.C. (I.R.C.1954) § 2035. That section provides:

“§ 2035. Transactions in contemplation of death(a) General rule. — The value of the gross estate shall include…

2Cases cited12 opinions

  1. Chase National Bank v. United StatesSupreme Court of the United States · 1929
  2. Commissioner v. Estate of NoelSupreme Court of the United States · 1965
  3. Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
  4. Igleheart v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
  5. Schoenheit v. LucasCourt of Appeals for the Fourth Circuit · 1930

7 more not listed; retrieve them via the Exa API.

3Cited by16 opinions

  1. Bel v. United StatesCourt of Appeals for the Fifth Circuit · 1971
  2. Estate of Coleman v. CommissionerUnited States Tax Court · 1969
  3. The Detroit Bank & Trust Company, of the Estate of Fred W. Ritter, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1972
  4. Bel v. United StatesCourt of Appeals for the Fifth Circuit · 1971
  5. Estate of Kurihara v. CommissionerUnited States Tax Court · 1984

11 more not listed; retrieve them via the Exa API.

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