Legal Opinion
Schongalla v. Hickey
Court of Appeals for the Second Circuit
Decided May 2, 1945No. 221PublishedCited by 19 opinions
1Opinion of the Court
SWAN, Circuit Judge.
Decision of this appeal .turns on whether or not the proceeds of four life insurance policies upon the life of William Schongalla, who died January 12, 1938, should be included in his gross estate for estate tax purposes under section 302(g) of the Revenue Act of 1926 as amended, Int.Rev.Code § 811(g), 26 U.S.C.A. Int.Rev.Code, § 811 (g), and the applicable Treasury Regulations, 80 Treas.Reg. Arts. 25, 27. The executrix of .the insured paid an additional estate tax based on the inclusion of such proceeds in the estate. Her claim for refund thereof having been disallowed…
2Cases cited22 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
- Snell v. Insurance Co.Supreme Court of the United States · 1878
- Aetna Insurance Co., of Hartford v. BrannonTexas Supreme Court · 1905
17 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Skinner v. Northrop Grumman Retirement Plan BCourt of Appeals for the Ninth Circuit · 2012
- United States v. Rhode Island Hospital Trust CompanyCourt of Appeals for the First Circuit · 1966
- Fed. Sec. L. Rep. P 96,397 Lawrence J. Beecher v. Charles R. Able, and Four Other Actions, McDonnell Douglas CorporationCourt of Appeals for the Second Circuit · 1978
- Fuchs v. CommissionerUnited States Tax Court · 1966
- National Metropolitan Bank v. United StatesUnited States Court of Claims · 1950
14 more not listed; retrieve them via the Exa API.