Legal Opinion
Beach v. Busey
Court of Appeals for the Sixth Circuit
Decided July 15, 1946No. 10210PublishedCited by 17 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
Upon the consideration of many cases involving inclusion of property in the gross estate of a decedent under § 302(c) of the Revenue Act of 1926 as amended, Internal Revenue Code § 811(c), 26 U.S.C.A. Int.Rev.Code, § 811(c), there emerges an interpretation (after some mutations, as in Helvering v. St. Louis Union Trust Co., 296 U.S. 39, 56 S.Ct. 74, 80 L.Ed. 29, 100 A.L.R. 1239, and Becker v. St. Louis Union Trust Co., 296 U.S. 48, 56 S.Ct. 78, 80 L.F.d. 35), that § 302(c) reaches all inter vivos transfers which may be resorted to as a substitute for a will in making…
2Cases cited14 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Klein v. United StatesSupreme Court of the United States · 1931
- Helvering v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
- Becker v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
- Fidelity-Philadelphia Trust Co. v. RothensiesSupreme Court of the United States · 1945
9 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- State Board of Equalization v. ColeMontana Supreme Court · 1948
- Jennings v. SmithCourt of Appeals for the Second Circuit · 1947
- Thomas v. GrahamCourt of Appeals for the Fifth Circuit · 1946
- Commissioner of Internal Revenue v. Singer's EstateCourt of Appeals for the Second Circuit · 1947
12 more not listed; retrieve them via the Exa API.