Legal Opinion
In Re Estate of Ida Jarvis Pyle. Robert M. Pyle v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided February 4, 1963No. 13931PublishedCited by 11 opinions
1Opinion of the Court
HASTIE, Circuit Judge.
The Tax Court has held that the proceeds of an insurance policy on the life of Wallace Pyle are includible in the gross estate of his widow, Ida Pyle, who has since died, as property which she transferred, reserving a life estate, within the meaning of section 2036 of the 1954 Internal Revenue Code. This ruling resulted in a determination of an estate tax deficieney. The executor of Mrs. Pyle’s estate has brought the case here for review.
Mrs. Pyle applied for and obtained a $30,000 insurance policy on her husband’s life, payable on his death to her. The policy granted…
2Cases cited6 opinions
- Goodman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Goodman v. CommissionerUnited States Tax Court · 1944
- Morton v. CommissionerUnited States Tax Court · 1949
- Goodnow v. United StatesUnited States Court of Claims · 1962
- Haggett v. CommissionerUnited States Tax Court · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Estate of Coleman v. CommissionerUnited States Tax Court · 1969
- Albert Henry Kasishke, Jr., of the Estate of Olive M. Kasishke, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1970
- The National City Bank of Cleveland, of the Estate of Pearl C. Dauby, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1966
- Joseph F. Savage, Lesley Andrew, and Daniel Creem Savage, as Executors of the Last Will and Testament of Edna Savage Becker, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1964
- Estate of Margrave v. CommissionerUnited States Tax Court · 1978
6 more not listed; retrieve them via the Exa API.