Legal Opinion
Nelson v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 23, 1939No. 11264PublishedCited by 2 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals redetermining a deficiency in the federal estate tax due upon the estate of Frank R. McDermand, Jr., deceased, resulting from the failure of the petitioner to include proceeds of certain policies of life insurance in gross estate. 36 B.T.A. 1138.
Frank R. McDermand, Jr., the insured under six policies of life insurance aggregating $200,000 in face value, which were pledged to the Columbian Hog & Cattle Pow-der Company, a Missouri corporation of which he was president, died July 3, 1931, at the age of…
2Cases cited19 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- United States v. PhellisSupreme Court of the United States · 1921
- Lang v. CommissionerSupreme Court of the United States · 1938
- Helvering v. GordonCourt of Appeals for the Eighth Circuit · 1937
- Igleheart v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
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3Cited by2 opinions
- Grain Belt Supply Co. v. Commissioner of Internal Rev.Court of Appeals for the Eighth Circuit · 1940
- Estate of Goodwyn v. CommissionerUnited States Tax Court · 1973