Legal Opinion
Old Colony Trust Co. v. Commissioner of Internal Rev.
Court of Appeals for the First Circuit
Decided March 2, 1939No. 3386PublishedCited by 14 opinions
1Opinion of the Court
BREWSTER, District Judge.
This is-a petition for review of a de-cisión of the United States Board of Tax Appeals, determining a deficiency in the estate tax liability of the estate of which the petitioners are executors. The ques- txon is whether a sum of money paid to the beneficiaries pursuant to a policy issued by the Sun Life Assurance Company of Canada should be included in the gross estate of the decedent.
The decedent, Everett Morss, died December 27, 1933.
On August 27, 1928, the Assurance Company entered into a written contract with Morss. The contract, therein termed a “policy”,…
2Cases cited6 opinions
- Helvering v. Inter-Mountain Life InsuranceSupreme Court of the United States · 1935
- Helvering v. Illinois Life InsuranceSupreme Court of the United States · 1936
- State Ex Rel. Thornton v. Probate CourtSupreme Court of Minnesota · 1932
- Carroll v. Equitable Life Assur. Soc. of United StatesDistrict Court, W.D. Missouri · 1934
- In Re WalshDistrict Court, D. Minnesota · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Epmeier v. United StatesCourt of Appeals for the Seventh Circuit · 1952
- Estate of BarrCalifornia Court of Appeal · 1951
- Harold R. All, District Director of Internal Revenue, District of Connecticut v. Frances M. McCobb of the Estate of Thomas C. McCobbCourt of Appeals for the Second Circuit · 1963
- Commissioner of Internal Revenue v. Le GierseCourt of Appeals for the Second Circuit · 1940
9 more not listed; retrieve them via the Exa API.