Legal Opinion
Helvering v. Le Gierse
Supreme Court of the United States
Decided March 3, 1941No. 237PublishedCited by 237 opinions
1Opinion of the CourtJustice Murphy
Less than a month before her death in 1936, decedent, at the age of 80, executed two contracts with the Connecticut General Life Insurance Co. One was an annuity contract in standard form entitling decedent to annual payments of $589.80 as long as she lived. The consideration stated for this contract was $4,179. The other contract was called a “Single Premium Life Policy — Non Participating” and provided for a payment of $25,000 to decedent’s daughter, respondent Le Gierse, at decedent’s death. The premium specified was $22,946. Decedent paid the total • consideration, $27,125, at the time…
2Cases cited14 opinions
- Ritter v. Mutual Life Ins. Co. of NYSupreme Court of the United States · 1898
- Pearson v. McGrawSupreme Court of the United States · 1939
- Legg v. St. JohnSupreme Court of the United States · 1936
- Carroll v. Equitable Life Assur. Soc. of United StatesDistrict Court, W.D. Missouri · 1934
- United States Trust Co. of New York v. SearsDistrict Court, D. Connecticut · 1939
9 more not listed; retrieve them via the Exa API.
3Cited by237 opinions
- Fed. Sec. L. Rep. P 94,847 National Union Fire Insurance Company of Pittsburgh, Pa. v. Chris M. Turtur and Stephen P. Turtur, D/B/A C & S Joint Venture, National Union Fire Insurance Company of Pittsburgh, Pa. v. Mario Turtur, Jr.Court of Appeals for the Second Circuit · 1989
- Cates Construction, Inc. v. Talbot PartnersCalifornia Supreme Court · 1999
- Securities & Exchange Commission v. United Benefit Life InsuranceSupreme Court of the United States · 1967
- Goldstone v. United StatesSupreme Court of the United States · 1945
- Commissioner of Internal Revenue v. BuckCourt of Appeals for the Second Circuit · 1941
232 more not listed; retrieve them via the Exa API.