Legal Opinion
Estate of Florence B. Moreno, Deceased, Harriet Moreno Bischoff and St. Louis Union Trust Company, Executors v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided November 17, 1958No. 15949_1PublishedCited by 25 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This is a petition to review the decision of the Tax Court which upheld a deficiency assessment of estate tax against taxpayers, executors of the estate of Florence B. Moreno, who died on May 3, 1952. The opinion of the Tax Court is reported at 28 T.C. 889.
The Tax Court found as a fact that on December 29, 1939, Florence B. Moreno executed an irrevocable trust to which she transferred $125,000 face value paid up insurance on her life. The trust provided that if she died before her husband, Theodore Moreno, he would receive the income from the trust for his life, with…
2Cases cited18 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Orvis v. HigginsCourt of Appeals for the Second Circuit · 1950
- Helvering v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
- Becker v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
13 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- United States v. Estate of GraceSupreme Court of the United States · 1969
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Estate of Bischoff v. CommissionerUnited States Tax Court · 1977
- Joe Goldstein and Lillian Goldstein v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Herman Glaser, Jr., as Administrator of the Estate of Herman Glaser, Sr., Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1962
20 more not listed; retrieve them via the Exa API.