Legal Opinion
Lippincott v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided August 8, 1934No. 5245PublishedCited by 11 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This petition involves the amount of the transfer tax due on the estate of Walter Lippincott, who died testate in 1927. The petitioners are the executors of the estate.
Section 302 of the Revenue Act of 1926 (26 USCA § 1094) provides, in part:
“The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated — * * *
“(c) To the extent of any interest therein of which the decedent has at any time made a transfer, “ '* * in contemplation of ' * * his…
2Cases cited6 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Heiner v. DonnanSupreme Court of the United States · 1932
- Farmers' Loan & Trust Co. v. BowersCourt of Appeals for the Second Circuit · 1934
- Commissioner of Internal Revenue v. NevinCourt of Appeals for the Third Circuit · 1931
- First Nat. Bank of Boston v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1933
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Gillette's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
- In Re Kroger's EstateCourt of Appeals for the Sixth Circuit · 1944
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1934
- St. Louis Union Trust Co. v. BeckerCourt of Appeals for the Eighth Circuit · 1935
- Bell v. United StatesDistrict Court, D. Minnesota · 1947
6 more not listed; retrieve them via the Exa API.