Legal Opinion
Commissioner v. Estate of Karagheusian
Court of Appeals for the Second Circuit
Decided May 7, 1956No. 252, Docket 23822PublishedCited by 6 opinions
1Opinion of the Court
LUMBARD, Circuit Judge.
The question at issue is whether and to what extent the proceeds of an insurance policy on the life of Miran Karagheusian who died October 7, 1948 are includible in the decedent’s gross estate under § 811(g) (2) of the Internal Revenue Code of 1939.
The insurance policy which is the subject of the present litigation was issued on December 23, 1927 pursuant to an application by Zabelle Karagheusian, the wife of the decedent. It insured the life of the decedent in the amount of $100,000. All rights of ownership vested in Zabelle Karagheusian during her lifetime, then- in…
2Cases cited6 opinions
- Selznick v. CommissionerUnited States Tax Court · 1950
- Du Charme's Estate v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1947
- Thorp's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1947
- Goldstein's Estate v. United StatesUnited States Court of Claims · 1954
- Du Charme's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Landorf v. United StatesUnited States Court of Claims · 1969
- Commissioner of Internal Revenue v. Estate of Miran Karagheusian, Walter J. Corno, Leila Karagheusian, and Minot A. Crofoot, Executors, Estate of Miran Karagheusian, Walter J. Corno, Leila Karagheusian, and Minot A. Crofoot, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- Estate of Goodwyn v. CommissionerUnited States Tax Court · 1973
- Estate of Smith v. CommissionerUnited States Tax Court · 1979
- Estate of Smith v. CommissionerUnited States Tax Court · 1979
1 more not listed; retrieve them via the Exa API.