Legal Opinion
Lang v. Commissioner
Supreme Court of the United States
Decided May 16, 1938No. 919PublishedCited by 109 opinions
1Opinion of the CourtJustice McReynolds
The Circuit Court of Appeals has certified propositions of law concerning which instructions are desired for decision of a pending cause. U. S. C., Title 28, § 346.
In 1905 Julius C. Lang married in the State of Washington, where community property laws have long obtained, and both parties continued to be domiciled there until he died in 1929. At his death seventeen policies of insurance upon his life — totaling above $200,000.00— were in force. Each policy required advanced payment of one premium. Fourteen specified the wife as sole beneficiary; children were the beneficiaries in three. Three…
2Cases cited7 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Poe v. SeabornSupreme Court of the United States · 1930
- Helvering v. BlissSupreme Court of the United States · 1934
- Occidental Life Insurance v. PowersWashington Supreme Court · 1937
- Igleheart v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by109 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Blackmon v. HansenTexas Supreme Court · 1943
- Commissioner of Internal Revenue v. Chase Manhattan BankCourt of Appeals for the Fifth Circuit · 1958
- Warthan v. HaynesTexas Supreme Court · 1956
104 more not listed; retrieve them via the Exa API.