Legal Opinion
Davison v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 13, 1936No. 78PublishedCited by 11 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The question involved on this appeal is whether the executor of the will of Roswell Eldridge, who died on January 27, 1927, a resident of the state of New York, is entitled to have the value of three charitable bequests deducted from the gross estate in order properly to determine the net estate for purposes of taxation.
The applicable portions of the Revenue Act 1926, 44 Stat. 72, are as follows:
“Sec. 303. For the purpose of the tax the value of the net estate shall be determined—
“(a) In the case of a resident, by deducting from the value of the gross estate—…
2Cases cited6 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Humes v. United StatesSupreme Court of the United States · 1928
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Helvering v. GrinnellSupreme Court of the United States · 1935
- Humphrey v. MillardCourt of Appeals for the Second Circuit · 1935
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Helvering v. BlairCourt of Appeals for the Second Circuit · 1941
- Robbins v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Burdick v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Norris v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1943
- Commissioner of Internal Revenue v. First Nat. BankCourt of Appeals for the Fifth Circuit · 1939
6 more not listed; retrieve them via the Exa API.