Legal Opinion
Estate of Charles A. Riegelman, Deceased, William I. Riegelman, Carol R. Lubin and Arthur L. Strasser, Executors v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 10, 1958No. 114, Docket 24715PublishedCited by 28 opinions
1Opinion of the Court
WATERMAN, Circuit Judge.
Petitioners, executors of the estate of Charles A. Riegelman, seek reversal of a decision of the Tax Court sustaining a deficiency assessed by the Commissioner in the estate tax reported by the executors. The sole issue is whether the gross estate of the deceased includes the value of the right of his estate to receive from a law partnership of which he had been a member certain payments which represented a share of post-death partnership income.
The relevant facts are not in dispute. Charles A. Riegelman on the date of his death, July 20, 1950, was the senior partner…
2Cases cited6 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- Bausch's Estate v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Second Circuit · 1951
- O'Daniel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
1 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Quick Trust v. CommissionerUnited States Tax Court · 1970
- Estate of Helen Davison, Deceased, First National Bank of Arizona v. United StatesCourt of Appeals for the First Circuit · 1961
- Trust Company of Georgia, Under the Will of Carling Dinkler, Sr. v. Aubrey C. Ross, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Estate of Curry v. CommissionerUnited States Tax Court · 1980
- United States v. Catherine H. EllisCourt of Appeals for the Second Circuit · 1959
23 more not listed; retrieve them via the Exa API.