Legal Opinion
Kahn v. United States
District Court, S.D. New York
Decided June 29, 1937PublishedCited by 4 opinions
1Opinion of the Court
PATTERSON, District Judge.
The suit is under the Tucker Act (28 U.S.C.A. § 41 (20) to recover an estate tax payment. It was tried on stipulated facts. One Greenhut died in 1932. He left an estate of $85,000, reduced to $77,-000 after funeral expenses and administration expenses. He also left insurance policies on his life payable to others than his executors in the amount of $236,-000. He owed debts of $109,000, which were a charge against the assets in his estate and rendered it insolvent, but were not a charge against the proceeds of 'the life insurance. In their return for estate tax the…
2Cases cited6 opinions
- Commissioner of Internal Revenue v. StraussCourt of Appeals for the Seventh Circuit · 1935
- Helvering v. Northwestern Nat. Bank & Trust Co. of MinneapolisCourt of Appeals for the Eighth Circuit · 1937
- Commissioner of Internal Revenue v. WindrowCourt of Appeals for the Fifth Circuit · 1937
- Commissioner of Internal Revenue v. LyneCourt of Appeals for the First Circuit · 1937
- Commissioner of Internal Revenue v. AmesCourt of Appeals for the Seventh Circuit · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Commissioner of Internal Revenue v. Estate of Carlton A. Shively, Deceased, John E. D. Grunow, AdministratorCourt of Appeals for the Second Circuit · 1960
- Commissioner of Internal Revenue v. Estate of Carlton A. Shively, Deceased, John E. D. Grunow, AdministratorCourt of Appeals for the Second Circuit · 1960
- Helvering v. O'DONNELLCourt of Appeals for the Second Circuit · 1938
- Helvering v. O'DONNELLCourt of Appeals for the Second Circuit · 1938