Legal Opinion
Anne Harley Kohl and William J. Harley, as Surviving Executors of the Estate of William S. Harley, Deceased, Etc. v. United States
Court of Appeals for the Seventh Circuit
Decided October 13, 1955No. 11421PublishedCited by 11 opinions
1Opinion of the Court
LINDLEY, Circuit Judge.
The government appeals from a judgment for plaintiff taxpayers, allowing them recovery of deficiencies in federal estate taxes assessed against and paid by them under protest. D.C., 128 F.Supp. 902.
The facts are not in dispute. William S. Harley, in 1921 and 1922, procured three insurance policies upon his life and paid the annual premiums accruing thereon prior to December 29, 1940. On January 21, 1941 he transferred and assigned all his rights in the policies to his three children, retaining no title or in terest of any character whatever or any possible rights of…
2Cases cited17 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Gould v. GouldSupreme Court of the United States · 1917
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. Manufacturers National Bank of DetroitSupreme Court of the United States · 1960
- United States v. Robert E. CseploCourt of Appeals for the Sixth Circuit · 1994
- Loeb v. CommissionerUnited States Tax Court · 1957
- Darr v. KervickSupreme Court of New Jersey · 1960
- Baker v. CommissionerUnited States Tax Court · 1958
6 more not listed; retrieve them via the Exa API.