Legal Opinion
Carney v. Benz
Court of Appeals for the First Circuit
Decided June 1, 1937No. 3224PublishedCited by 28 opinions
1Opinion of the Court
MORTON, Circuit Judge.
This case involves the • same statutory provisions which we lately had occasion to consider in Commissioner v. Lyne, Administrator, 90 F.(2d) 745. *
The present question is whether the claim sought to be deducted from the gross estate was founded upon sufficient consideration. The Commissioner denied the deduction and imposed an additional tax. The executors paid under protest and, claim for refund having been denied, brought suit to recover in the District Court, where they obtained a judgment in their favor. The Collector has appealed.
There is no dispute about the…
2Cases cited6 opinions
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Latty v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- United States v. MitchellCourt of Appeals for the Seventh Circuit · 1934
- Commissioner of Internal Revenue v. Bryn Mawr Trust Co.Court of Appeals for the Third Circuit · 1936
- Commissioner of Internal Revenue v. LyneCourt of Appeals for the First Circuit · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Taft v. CommissionerSupreme Court of the United States · 1938
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Bank of New York v. United StatesCourt of Appeals for the Third Circuit · 1975
- Commissioner of Internal Revenue v. PorterCourt of Appeals for the Second Circuit · 1937
- Estate of Pollard v. CommissionerUnited States Tax Court · 1969
23 more not listed; retrieve them via the Exa API.