Legal Opinion
Helvering v. Union Trust Co.
Court of Appeals for the Fourth Circuit
Decided January 29, 1942No. 4878PublishedCited by 11 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This petition for review involves a determination by the Commissioner of Internal Revenue of a deficiency in estate tax of $39,390.05 against the estate of Carolyn G. Caughey, a former resident of the District of Columbia, who died on July 24, 1936. The Board of Tax Appeals set aside the determination and found a deficiency of only $34.21, holding that for the purpose of the tax the value of certain bequests in the will of the testatrix should be deducted from the value of the gross estate as bequests to a corporation organized and operated exclusively for charitable…
2Cases cited9 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Humes v. United StatesSupreme Court of the United States · 1928
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Gammons v. HassettCourt of Appeals for the First Circuit · 1941
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Commissioner of Internal Rev. v. Robertson's EstateCourt of Appeals for the Fourth Circuit · 1944
- Briggs v. CommissionerUnited States Tax Court · 1979
- First Trust Co. of St. Paul State Bank v. ReynoldsCourt of Appeals for the Eighth Circuit · 1943
- Commissioner v. Merchants Nat. BankCourt of Appeals for the First Circuit · 1942
- Bowers v. South Carolina National Bank Of GreenvilleCourt of Appeals for the Fourth Circuit · 1955
6 more not listed; retrieve them via the Exa API.