Legal Opinion
Helvering v. Cronin
Court of Appeals for the Eighth Circuit
Decided November 1, 1939No. 11420PublishedCited by 7 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals. 37 B. T. A. 914. The order of the Board redetermined the gift taxes imposed upon the taxpayer for the year 1935. The question presented is, What is the value within the meaning of the Revenue Act of 1932, c. 209, 47 Stat. 169, for gift tax purposes of a single premium life insurance policy. Is the value the cost of such a policy on the date of the gift or its cash surrender value? The Board held the value to be the cash surrender value.
The facts were stipulated at the hearing before the…
2Cases cited7 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. WinmillSupreme Court of the United States · 1938
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- United States v. Dakota-Montana Oil Co.Supreme Court of the United States · 1933
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- United States v. RyersonCourt of Appeals for the Seventh Circuit · 1940
- Massachusetts Mut. Life Ins. v. George & Co.Court of Appeals for the Eighth Circuit · 1945
- Guggenheim v. RasquinCourt of Appeals for the Second Circuit · 1940
- Commissioner of Internal Revenue v. PowersCourt of Appeals for the First Circuit · 1940
2 more not listed; retrieve them via the Exa API.