Legal Opinion
Commissioner of Internal Revenue v. Nathan's Estate
Court of Appeals for the Seventh Circuit
Decided February 11, 1947No. 9228PublishedCited by 24 opinions
1Opinion of the Court
EVANS, Circuit Judge.
This appeal involves the Federal estate taxes of the deceased, Charles Nathan. The controversy arises out of a trust created in 1941 by him. He died in April, 1943.
Petitioner argues that the funds in said trust should be included in decedent’s gross estate for the purpose of Federal estate tax, subject only to the deduction of the value of a sister’s life estate.
Respondent contends, and the Tax Court accepted her contention, that the value of the trust should not be included in the decedent’s gross estate in view of the facts disclosed in this case.
As the applicability of…
2Cases cited5 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Fidelity-Philadelphia Trust Co. v. RothensiesSupreme Court of the United States · 1945
- Commissioner v. Estate of FieldSupreme Court of the United States · 1945
- Curie v. CommissionerUnited States Tax Court · 1945
- Commissioner of Internal Revenue v. Spiegel's EstateCourt of Appeals for the Seventh Circuit · 1947
3Cited by24 opinions
- Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United StatesUnited States Court of Claims · 1962
- Estate of Carl J. Guenzel, Deceased, Ernest Usher Guenzel and Carl Stanley Guenzel, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Herman Glaser, Jr., as Administrator of the Estate of Herman Glaser, Sr., Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1962
- Estate of Florence B. Moreno, Deceased, Harriet Moreno Bischoff and St. Louis Union Trust Company, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Marks v. HigginsCourt of Appeals for the Second Circuit · 1954
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