Legal Opinion
Flack v. Holtegel
Court of Appeals for the Seventh Circuit
Decided December 15, 1937No. 6278PublishedCited by 8 opinions
1Opinion of the Court
LINDLEY, District Judge.
This appeal presents the sole question of whether the District Court properly held that a conveyance of real estate by Joseph F. Flack, deceased, was made in contemplation of death and that the property thereby conveyed was taxable as a part of his estate. Such was the finding and conclusion of the court, in bar of plaintiff’s suit to recover the tax levied and paid.
On October 2, 1925, the decedent and his wife, each then aged eighty-two years, conveyed property of the value of $268,080 to his son and daughter as cotenants, in equal parts, reserving no interest in…
2Cases cited3 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Milliken v. United StatesSupreme Court of the United States · 1931
3Cited by8 opinions
- Burns v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- Purvin v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1938
- Stanley H. Silverblatt Electrical Contractor, Inc. v. Marino (In Re Marino)United States Bankruptcy Court, D. Maryland · 1992
- American Fletcher National Bank and Trust Company, of the Estate of Mae L. Roberts, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1971
- Baldwin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
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