Legal Opinion
Commissioner of Internal Revenue v. Jones
Court of Appeals for the Sixth Circuit
Decided December 16, 1932No. 6037PublishedCited by 11 opinions
1Opinion of the Court
MOORMAH, Circuit Judge.
The question in this ease is whether the • proceeds of five life insurance policies aggre gating $18,819.58 taken out by the decedent, a resident of Tennessee, and made payable to his estate, should be included in his gross estate under the provisions of section 303 of the Revenue Act of 1924 (26 USCA § 1094 note).
The pertinent part of the statute in question is as follows:
“See. 302. The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever…
2Cases cited6 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Rose v. WorthamTennessee Supreme Court · 1895
- Chrisman v. ChrismanTennessee Supreme Court · 1918
- Agee v. SaundersTennessee Supreme Court · 1913
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Flick's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
- Proutt's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- United States v. First Nat. Bank & Trust Co.Court of Appeals for the Eighth Circuit · 1943
- Rudolph Wurlitzer Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1936
- First Kentucky Trust Company, of the Estate of Louisa W. Moore v. United StatesCourt of Appeals for the First Circuit · 1984
6 more not listed; retrieve them via the Exa API.