Legal Opinion
Schoenfeld v. COMMISSIONER OF INTERNAL REVENUE
Court of Appeals for the Ninth Circuit
Decided April 28, 1939No. 9011PublishedCited by 3 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
In the return of the value of the estate of Herbert A. Schoenfeld, who died April 21, 1933, for the imposition of a federal estate tax, a deduction of $65,190 from the gross estate was claimed under § 805 of the Revenue Act of 1932, c. 209, 47 Stat. 169, 280, amending § 303 (a) (1) of the Revenue Act of 1926, 26 U.S.C.A. § 412, because of a claim for that amount against the estate. The Commissioner allowed a deduction of $24,226.79 on account of the claim. An appeal was taken from the. determination of the Commissioner to the Board of Tax Appeals which affirmed the…
2Cases cited11 opinions
- Helvering v. RankinSupreme Court of the United States · 1935
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Helvering v. SalvageSupreme Court of the United States · 1936
- Irving Trust Co. v. A. W. Perry, Inc.Supreme Court of the United States · 1934
- Houston Natural Gas Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
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3Cited by3 opinions
- Bank of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- Estate of Coleman v. CommissionerUnited States Tax Court · 1969
- Estate of Coleman v. CommissionerUnited States Tax Court · 1969