Legal Opinion
Estate of David Smith, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 4, 1975No. 133, Docket 74-1617PublishedCited by 100 opinions
1Opinion of the Court
ROBERT P. ANDERSON, Circuit Judge:
David Smith, a sculptor, died on May 23, 1965 possessed of 425 pieces of sculpture, which he had created, along with cash and other liquid assets totalling $210,647.08. His will, dated January 21, 1965, was admitted to probate by the Surrogate’s Court of Warren County, New York, and Ira M. Lowe, Clement Greenberg, and Robert Motherwell were duly appointed and qualified as co-executors.
Had the large number of artistic works which he left at his death been generally known and had all of these works been immediately placed on the market they would have brought…
2Cases cited8 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. StapfSupreme Court of the United States · 1964
- Mosells Silvey Pitner v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Dulles v. JohnsonCourt of Appeals for the Second Circuit · 1959
3 more not listed; retrieve them via the Exa API.
3Cited by100 opinions
- Skripak v. CommissionerUnited States Tax Court · 1985
- United States v. BosurgiCourt of Appeals for the Second Circuit · 1976
- Anselmo v. CommissionerUnited States Tax Court · 1983
- Collins v. AugerCourt of Appeals for the Eighth Circuit · 1978
- The First National Bank of Kenosha, as Personal Representative of the Estate of Ethel M. Rudy v. United StatesCourt of Appeals for the First Circuit · 1985
95 more not listed; retrieve them via the Exa API.