Legal Opinion
Estate of Harriet H. Chown, Deceased, Howard B. Somer v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 27, 1970No. 24159_1PublishedCited by 14 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge:
The executor of the Estate of Harriet H. Chown, deceased, seeks review of a decision of the Tax Court, reported at 51 T.C. 140 (1968). We reverse.
The case was submitted to the Tax Court on stipulated facts. Harriet was the absolute owner of an insurance policy on the life of her husband, Roger, which named herself as primary beneficiary and their children as secondary beneficiaries. The policy was purchased by her in 1959, when Roger was 49 and she was 48. On February 25, 1964, Harriet and Roger died in a commercial airline crash near New Orleans, Louisiana, in which…
2Cases cited8 opinions
- United States v. RyersonSupreme Court of the United States · 1941
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- Goodman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Old Kent Bank and Trust Company v. United StatesDistrict Court, W.D. Michigan · 1968
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Sindona v. GrantCourt of Appeals for the Second Circuit · 1980
- Estate of Gloria A. Lion, Deceased, Morton E. Rome and George L. Clarke, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1971
- Estate of Ellen M. Wien, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Old Kent Bank & Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Estate of Nathalie Meltzer, Deceased, Louis A. Zuckerman and David M. Osnos, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1971
9 more not listed; retrieve them via the Exa API.