Legal Opinion
Commissioner of Internal Revenue v. Treganowan
Court of Appeals for the Second Circuit
Decided October 16, 1950No. 211, Docket 21583PublishedCited by 61 opinions
1Opinion of the Court
CLARK, Circuit Judge.
The Commissioner of Internal Revenue here seeks review of a decision of the Tax Court, 13 T.C. 159, two judges dissenting, which expunged a deficiency he had assessed against the taxpayer executrix on the ground of her failure to include the proceeds of life insurance in the gross estate of her decedent for the computation of the estate tax. The governing statute is Int.Rev.Code, § 811(g)(2), as amended in 1942, 26 U.S.C.A. § 811(g) (2), which makes includible in the gross estate the “proceeds of life insurance” to the extent of the amount receivable by beneficiaries “as…
2Cases cited8 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Commonwealth v. WetherbeeMassachusetts Supreme Judicial Court · 1870
- Estate of Keller v. CommissionerSupreme Court of the United States · 1941
- Morris Plan Industrial Bank of New York v. SchornCourt of Appeals for the Second Circuit · 1943
- Estate of Strauss v. CommissionerUnited States Tax Court · 1949
3 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Clougherty Packing Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Carnation Co. v. CommissionerUnited States Tax Court · 1978
- Humana Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Beech Aircraft Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1986
- Sears, Roebuck & Co. v. CommissionerUnited States Tax Court · 1991
56 more not listed; retrieve them via the Exa API.