Legal Opinion
Kentucky Trust Company, of the Estate of Martin L. Schmidt, Deceased v. Seldon R. Glenn, Collector of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 22, 1954No. 12136_1PublishedCited by 27 opinions
1Opinion of the Court
McALLISTER, Circuit Judge.
Appellant sued in the district court for a refund of estate taxes which it had paid as Executor of the Estate of Martin L. Schmidt, Deceased, to the Collector of Internal Revenue, on the ground that the Collector had improperly assessed the tax in question against the estate. The assessment was based upon the claim that certain trusts had been created by Mr. Schmidt in contemplation of death and should, therefore, be included in his estate for federal estate tax purposes, pursuant to Title 26 U.S.C.A. § 811(c). On this issue, the jury found in favor of the Collector.…
2Cases cited5 opinions
- Del Vecchio v. BowersSupreme Court of the United States · 1935
- New York Life Insurance v. GamerSupreme Court of the United States · 1938
- Alpine Forwarding Co. v. Pennsylvania R. Co.Court of Appeals for the Second Circuit · 1932
- Williams v. PowersCourt of Appeals for the Sixth Circuit · 1943
- McGrew's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
3Cited by27 opinions
- Raymond Walker, Cross-Appellant v. Ted Engle, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1983
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Presley v. City of NorwoodOhio Supreme Court · 1973
- Pizzarello v. United StatesCourt of Appeals for the Second Circuit · 1969
- Timken Roller Bearing Co. v. United StatesDistrict Court, N.D. Ohio · 1964
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