Legal Opinion
Smith v. United States
United States Court of Claims
Decided January 31, 1956No. 357-54PublishedCited by 26 opinions
1Opinion of the Court
MADDEN, Judge.
The plaintiffs sue to recover estate taxes in the amount of $221,047.53. The primary issue presented is whether the decedent transferred the property in question prior to March 4, 1931, within the meaning of section 811(c) of the Internal Revenue Code of 1939, 26 U.S.C. § 811(c), as amended by the Technical Changes Act of 1949, § 7(a, b), 63 Stat. 895, 896, as amended by the Revenue Act of 1951, 65 Stat. 567, 26 U.S.C. § 811 note.
*306The facts have been stipulated and those concerning the primary issue may be summarized as follows: The decedent, Clara L. Westinghouse Miller, died on…
2Cases cited10 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Burnet v. GuggenheimSupreme Court of the United States · 1933
5 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Commissioner of Internal Revenue v. Estate of Ellis Branson Ridgway, Deceased, Craig Sawyer Ridgway and Ellis Branson Ridgway, Jr., ExecutorsCourt of Appeals for the Third Circuit · 1961
- Cuddihy v. CommissionerUnited States Tax Court · 1959
- Flitcroft v. CommissionerUnited States Tax Court · 1962
- Commissioner of Internal Revenue v. Estate of Ellie G. Canfield, Deceased, Karl B. Smith, Jr., Administrator, C.T.A.Court of Appeals for the Second Circuit · 1962
- Estate of Ridgway v. CommissionerUnited States Tax Court · 1960
21 more not listed; retrieve them via the Exa API.