Legal Opinion
Commissioner of Internal Rev. v. Wilder's Estate
Court of Appeals for the Fifth Circuit
Decided March 20, 1941No. 9721PublishedCited by 25 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
A, M. Wilder died May 19, 1937, resident in Louisiana, survived by. his wife, Josephine.. In computing estate taxes the Commissioner included in the estate one-half of $104,356, which he determined to be the then value of four annuity contracts issued by New York Life Insurance Company. The Board of Tax Appeals, following its decision in Qise v. Commissioner, 41 B.T.A. 820, now pending on review before the Circuit Court of Appeals for the Ninth Circuit, held the half value of the contracts not includable in Wilder’s estate. The correctness of that determination is the…
2Cases cited2 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Clise v. CommissionerUnited States Board of Tax Appeals · 1940
3Cited by25 opinions
- Commissioner of Internal Revenue v. CliseCourt of Appeals for the Ninth Circuit · 1941
- Fidelity-Philadelphia Trust Co. v. SmithSupreme Court of the United States · 1958
- Mearkle's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Higgs' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- Greene v. United StatesCourt of Appeals for the Seventh Circuit · 1956
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