Legal Opinion
Ryerson v. United States
District Court, N.D. Illinois
Decided June 29, 1939No. 47078PublishedCited by 7 opinions
1Opinion of the Court
SULLIVAN, District Judge.
This suit is brought under the Tucker Act, United States Code, title 28, Sec. 41 (20), 28 U.S.C.A. § 41(20), for the recovery of gift taxes for the years 1934 and 1935. The tax was assessed by the Commissioner of Internal Revenue pursuant to the Gift Tax Act of 1932 as amended, 26 U.S.C.A. § 550 et seq. Plaintiff paid the tax and now alleges that it was wrongfully exacted. The total amount for both years is $3,764.24 plus interest.
Only issues of law are involved and they may be stated as follows :
1. Where a gift is made of a fully paid life insurance policy, is the…
2Cases cited5 opinions
- Lucas v. AlexanderSupreme Court of the United States · 1929
- Welch v. DavidsonCourt of Appeals for the First Circuit · 1939
- Davidson v. WelchDistrict Court, D. Massachusetts · 1938
- Haines v. CommissionerUnited States Board of Tax Appeals · 1938
- Cronin v. CommissionerUnited States Board of Tax Appeals · 1938
3Cited by7 opinions
- Rheinstrom v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- McBrier v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
- Hutchings v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
- Guggenheim v. RasquinCourt of Appeals for the Second Circuit · 1940
- Helvering v. BryanCourt of Appeals for the Fourth Circuit · 1940
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