Richardson v. Helvering
Court of Appeals for the D.C. Circuit
1Opinion of the Court
GRONER, Associate Justice.
This petition for review involves federal estate taxes. Petitioner is the widow of Charles W. Richardson, who died in Washington City, August 25, 1929. On the day of his death he and his wife owned as joint tenants certain real estate in the District of Columbia and in Massachusetts, which the Commissioner valued at approximately $450,000. Three parcels are involved; one in Connecticut avenue, another in Grant road, and the third at Duxbury, Mass. The Commissioner imposed a tax under section 302 (e) of the Revenue Act of 1926 (26 U.S.C.A. § 411 (e), based upon the…
Also in this document: Dissent.
2Cases cited11 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- Gwinn v. CommissionerSupreme Court of the United States · 1932
- Stickney v. StickneySupreme Court of the United States · 1889
- Third National Bank & Trust Co. v. WhiteSupreme Court of the United States · 1932
- Griswold v. HelveringSupreme Court of the United States · 1933
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3Cited by15 opinions
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Helvering v. MaytagCourt of Appeals for the Eighth Circuit · 1942
- Phipps v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1942
- Rushton v. CommissionerCourt of Appeals for the Fifth Circuit · 1974
- Gamble v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1939
10 more not listed; retrieve them via the Exa API.