Legal Opinion
Wilson v. Kraemer, Collector of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 4, 1951No. 21971_1PublishedCited by 10 opinions
1Opinion of the Court
FRANK, Circuit Judge.
Under § 302(f) of the 1926 Revenue Act, 1 there was included in a decedent’s gross estate the value of all property “To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will * * This required three elements: (1) the existence of such a power, (2) an exercise of that power, and (3) the passing of that property by means of that exercise. Construing that section, the Supreme Court, in Helvering v. Grinnell, 294 U.S. 153, 157, 55 S.Ct. 354, 79 L.Ed. 825, decided in 1935, distinguished between (a) an exercise of a power…
2Cases cited6 opinions
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
- Helvering v. GrinnellSupreme Court of the United States · 1935
- Moran v. CommissionerUnited States Tax Court · 1951
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Keating v. MayerCourt of Appeals for the Third Circuit · 1956
- Minot v. CommissionerUnited States Tax Court · 1966
- Keating v. MayerDistrict Court, E.D. Pennsylvania · 1955
- Estate of Leo M. Gartland, Deceased, Matthew Gartland, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- Estate of DobbinsCalifornia Court of Appeal · 1968
5 more not listed; retrieve them via the Exa API.