Legal Opinion
Schultz v. United States
Court of Appeals for the Eighth Circuit
Decided February 24, 1944No. 12709PublishedCited by 4 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
The question for decision is whether the proceeds of certain policies of insurance upon the life of Herman E. Schultz, Jr., were properly included in his gross estate for the assessment of estate taxes under the Revenue Act of 1926, as amended, 26 U.S.C.A. Int.Rev.Acts, pages 227-231.
The controlling statutory provisions are as follows:
“Sec. 302 [as amended by Section 404 of the Revenue Act of 1934, c. 277, 48 Stat. 680], 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,…
2Cases cited26 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Tyler v. United StatesSupreme Court of the United States · 1930
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Klein v. United StatesSupreme Court of the United States · 1931
21 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Seward's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1947
- Hock v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1945
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949