Legal Opinion
Bailey v. United States
United States Court of Claims
Decided March 4, 1940No. 43505PublishedCited by 14 opinions
1Opinion of the Court
LITTLETON, Judge.
The defendant’s motion for a new trial and for judgment dismissing the petition is based on the opinion of the Supreme Court in Helvering et al. v. Hallock et al., 60 S.Ct. 444, 84 L.Ed. —, 125 A.L.R. 1368, decided January 29, 1940.
All of the insurance policies involved in this case were taken out by Walter C. Bailey on his own life subsequent to the enactment of section 302 (g) of the Revenue Act of 1924, 43 Stat. 305 (finding 6, entered May 29, 1939), and were assigned July 12, 1932, so as to make his wife, Bertha M. Bailey, and son, W. C. Bailey, life owners of the…
2Cases cited10 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Burnet v. WellsSupreme Court of the United States · 1933
- Klein v. United StatesSupreme Court of the United States · 1931
- Helvering v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
- Becker v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Goldstone v. United StatesSupreme Court of the United States · 1945
- Chase Nat. Bank v. United StatesCourt of Appeals for the Second Circuit · 1940
- Schongalla v. HickeyCourt of Appeals for the Second Circuit · 1945
- Colonial Trust Co. v. KraemerDistrict Court, D. Connecticut · 1945
- Bodell v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1943
9 more not listed; retrieve them via the Exa API.