Legal Opinion
Estate of Rogers v. Commissioner
Supreme Court of the United States
Decided December 6, 1943No. 66PublishedCited by 104 opinions
1Opinion of the CourtJustice Frankfurter
This case requires us to determine whether and what interests that came into enjoyment upon the death of the donee of a general power of appointment should be included for federal estate tax purposes in the donee’s gross estate. § 302 (f) of the Revenue Act of 1926, c. 27, 44 Stat. (part 2) 9, 71, as amended by § 803 (b) of the Revenue Act of 1932, c. 209, 47 Stat. 169, 279, 26 U. S. C. § 811 (f).
The problem arises from the following circumstances. Rogers Sr. gave his son, the decedent, a general testamentary power of appointment over certain property, with limitations in default of the…
2Cases cited12 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. StuartSupreme Court of the United States · 1942
- Chanler v. KelseySupreme Court of the United States · 1907
7 more not listed; retrieve them via the Exa API.
3Cited by104 opinions
- Tina Marie Hodge v. Chadwick CraigTennessee Supreme Court · 2012
- Fernandez v. WienerSupreme Court of the United States · 1946
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- Tax Commissioner v. Estate of BissellSupreme Court of Connecticut · 1977
- Doll v. CommissionerCourt of Appeals for the Eighth Circuit · 1945
99 more not listed; retrieve them via the Exa API.