Legal Opinion
Cronin's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 3, 1947No. 10476PublishedCited by 14 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
The principal question raised by the petition for review is whether the decedent who died in 1940, transferred to his wife in 1935 life insurance policies in contemplation of death within the meaning of § 811(c) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 811(c), so as to require including them in his estate in computing the estate tax. Subordinate questions involve the value of an apartment building belonging to the estate, and whether penalties asserted by the -respondent under the provisions of § 3612(d) for failure to file a timely estate tax return,…
2Cases cited10 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- City Bank Farmers Trust Co. v. McGowanSupreme Court of the United States · 1945
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- First Trust & Deposit Co. v. ShaughnessyCourt of Appeals for the Second Circuit · 1943
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Cleveland Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Sanderling, Inc. v. CommissionerUnited States Tax Court · 1976
- Belyea's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Fleming v. United StatesDistrict Court, E.D. Wisconsin · 1980
- DETROIT BANK & TRUST COMPANY v. United StatesDistrict Court, E.D. Michigan · 1974
9 more not listed; retrieve them via the Exa API.