Legal Opinion
Helvering v. Parker
Court of Appeals for the Eighth Circuit
Decided July 20, 1936No. 10200PublishedCited by 13 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
The Commissioner of Internal Revenue petitions for a review of a decision of the Board of Tax Appeals (Parker v. Commissioner of Internal Revenue, 30 B.T.A. 342) which reduced the amount of an alleged deficiency in an estate tax under the Revenue Act of 1924 (43 Stat. 253) to the extent of $2,324, by eliminating from the gross estate the value of certain policies of life insurance. Herbert L. Parker died December 15, 1924. The respondents were his executors and are now testamentary trustees of his estate. In making their federal estate tax return, they omitted four…
2Cases cited13 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Central Bank of Washington v. HumeSupreme Court of the United States · 1888
- Bingham v. United StatesSupreme Court of the United States · 1935
- Supreme Council of Royal Arcanum v. BehrendSupreme Court of the United States · 1918
- Industrial Trust Co. v. United StatesSupreme Court of the United States · 1935
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Eversole v. CommissionerUnited States Tax Court · 1966
- Bowers v. CommissionerUnited States Tax Court · 1955
- Golden v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- In Re McGrath's EstateWashington Supreme Court · 1937
- Colonial Trust Co. v. KraemerDistrict Court, D. Connecticut · 1945
8 more not listed; retrieve them via the Exa API.