Legal Opinion
James Gray, Under the Last Will and Testament of Hamilton Gray, Deceased v. United States
Court of Appeals for the Third Circuit
Decided May 5, 1969No. 17353PublishedCited by 20 opinions
1Opinion of the Court
OPINION OF THE COURT
STAHL, Circuit Judge.
This appeal from a decision below1 in favor of the Government involves the question of the scope of the taxing power over survivors benefits under § 2039 of the Internal Revenue Code, 26 U.S.C.A. § 2039 (1967). Constituting the disputed subject matter of the tax are periodic payments made to decedent’s dependent sister under a survivorship benefit plan of the decedent’s employer. Specifically, the issue is whether the value of these payments is includable in the gross estate of the decedent for tax purposes.
It has long been recognized that the federal…
2Cases cited26 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
- Fusz v. CommissionerUnited States Tax Court · 1966
- Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United StatesUnited States Court of Claims · 1962
21 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Estate of Gribauskas v. CommissionerUnited States Tax Court · 2001
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1986
- Matter of LowingDistrict Court, W.D. Michigan · 1986
- Estate of Bernard L. Porter, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1971
- Estate of Siegel v. CommissionerUnited States Tax Court · 1980
15 more not listed; retrieve them via the Exa API.