Legal Opinion
Christiernin v. Manning
District Court, D. New Jersey
Decided March 2, 1956No. Civ. A. 258-50PublishedCited by 5 opinions
1Opinion of the Court
HARTSHORNE, District Judge.
Plaintiffs bring this action to recover alleged overpayments of Federal estate taxes (former 26 U.S.C. § 810; 28 U.S.C. § 41(5) 1 ). The issue hinges upon the proper valuation for estate tax purposes of that part of a joint survivorship annuity contract which is included in the estate of the first life as transmitted on his death.
The annuity contract was issued by the Metropolitan Life Insurance Company of New York as part of a group plan to one of its employees, Dr. Charles L. Christiemin, the decedent first life. Under the terms of this contract, Metropolitan…
2Cases cited14 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- United States v. KalesSupreme Court of the United States · 1941
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Edwards v. SlocumSupreme Court of the United States · 1924
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3Cited by5 opinions
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
- Goodman v. GrangerCourt of Appeals for the Third Circuit · 1957
- Gray v. United StatesDistrict Court, D. New Jersey · 1967
- Goodman v. GrangerCourt of Appeals for the Third Circuit · 1957
- United States v. Charles M. Land, as Successor of the Last Will and Testament of John Robert Land, Deceased, United States of America v. Charles M. Land, Ernest H. Land and Margaret L. Haney, as Executors of the Last Will and Testament of Robert Land, DeceasedCourt of Appeals for the Fifth Circuit · 1962