Legal Opinion
Commissioner of Internal Revenue v. Dravo
Court of Appeals for the Third Circuit
Decided April 1, 1941No. 7464, 7465PublishedCited by 5 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
These cases are brought to this court at the instance of the Commissioner of Internal Revenue by petitions to review the decisions of the United States Board of Tax Appeals. While the estates of two decedents are involved, the single question, as the cases come to this court, is whether there should be included in the gross estate of each decedent the value at the date of death of property constituting the corpus of a trust created by each decedent prior to his death.1 The controlling statute is the Revenue Act of 1926, Ch. 27, 44 Stat. 9, and the question raised is…
2Cases cited7 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
- Hassett v. WelchSupreme Court of the United States · 1938
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Fulham v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- King v. CommissionerUnited States Tax Court · 1962
- Stix v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Jennings v. SmithDistrict Court, D. Connecticut · 1945
- Commissioner of Internal Revenue v. DravoCourt of Appeals for the Third Circuit · 1941
- King v. CommissionerUnited States Tax Court · 1962