Legal Opinion
Chase Nat. Bank v. United States
Court of Appeals for the Second Circuit
Decided December 23, 1940No. 94PublishedCited by 19 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The question before us on this appeal is whether the proceeds of an insurance policy upon the life of Forrest E. Dryden were properly included in his gross estate upon assessment of estate taxes thereon under Section 302(g) of the Revenue Act, 26 U.S.C.A. Int.Rev.Acts, pages 227, 231, which was operative at the time of Dryden’s death on July 19, 1932.
The provisions for consideration are as follows:
“Sec. 302. The value of the gross, estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal,…
2Cases cited13 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Tyler v. United StatesSupreme Court of the United States · 1930
- Milliken v. United StatesSupreme Court of the United States · 1931
- Klein v. United StatesSupreme Court of the United States · 1931
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
8 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Williams v. Washington Metropolitan Area Transit CommissionCourt of Appeals for the D.C. Circuit · 1968
- Richard A. Williams and Alfred S. Trask v. Washington Metropolitan Area Transit Commission, D.C. Transit System, Inc., Intervenor. Democratic Central Committee of the District of Columbia, Leonard N. Bebchick and Daniel W. Gottlieb v. Washington Metropolitan Area Transit Commission, D.C. Transit System, Inc., Intervenor. D.C. Transit System, Inc. v. Washington Metropolitan Area Transit CommissionCourt of Appeals for the D.C. Circuit · 1969
- Schongalla v. HickeyCourt of Appeals for the Second Circuit · 1945
- Commissioner of Internal Revenue v. WasherCourt of Appeals for the Sixth Circuit · 1942
- Colonial Trust Co. v. KraemerDistrict Court, D. Connecticut · 1945
14 more not listed; retrieve them via the Exa API.