Legal Opinion
In Re Armistead
Supreme Court of Missouri
Decided February 6, 1952No. 42329, 42331PublishedCited by 11 opinions
1Opinion of the Court
LOZIER, C.
Two appeals by taxpayers from judgments affirming findings and decisions of the state tax commission have been consolidated. As construction of constitutional provisions and of the revenue laws of this state are involved, the appeals are properly here. Sec. 3, Art. V, 1945 Cons.
The initial issues-are: Whether the beneficiary of a life insurance policy has a “beneficial interest” in the proceeds of the policy “retained by” or “left on deposit with” the insurer after the death of the insured; and whether such proceeds are “moneys on deposit” as that term is used in the Intangible…
2Cases cited22 opinions
- Curtis and Others v. . LeavittNew York Court of Appeals · 1857
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
- Long v. StrausIndiana Supreme Court · 1886
- State ex inf. Crow v. West Side Street Railway Co.Supreme Court of Missouri · 1898
- Commonwealth v. StewartSupreme Court of Pennsylvania · 1940
17 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- American Healthcare Management, Inc. v. Director of RevenueSupreme Court of Missouri · 1999
- Grand Union Co. v. SillsSupreme Court of New Jersey · 1964
- State Ex Rel. Clay Equipment Corp. v. JensenSupreme Court of Missouri · 1963
- Centerre Bank of Crane v. Director of RevenueSupreme Court of Missouri · 1988
- Southwestern Bell Telephone Co. v. Director of RevenueSupreme Court of Missouri · 2002
6 more not listed; retrieve them via the Exa API.