Legal Opinion
Archbold Van Beuren v. Martin M. McLoughlin (Former Acting Collector of Internal Revenue), Defendnats
Court of Appeals for the First Circuit
Decided January 6, 1959No. 5396_1PublishedCited by 24 opinions
1Opinion of the Court
MAGRUDER, Chief Judge.
Appellants are executors of the estate of Mary A. van Beuren, a resident of Rhode Island, who died in 1951. Upon examination of the estate tax return filed by the executors, the Commissioner assessed deficiencies in estate tax, one of which was based upon his determination that there should have been included in decedent’s gross estate, pursuant to § 811(d)(2) of the Internal Revenue Code of 1939, the value at the date of her death of the income to be derived from a certain inter vivos trust established by decedent on April 19, 1932. The executors paid the assessed…
2Cases cited10 opinions
- Helvering v. GowranSupreme Court of the United States · 1937
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- White v. PoorSupreme Court of the United States · 1935
- Nettleton v. CommissionerUnited States Tax Court · 1945
- Loughridge's Estate v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Loughridge's EstateCourt of Appeals for the Tenth Circuit · 1950
5 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Schuster v. CommissionerUnited States Tax Court · 1959
- Carlton v. CommissionerUnited States Tax Court · 1960
- Fruehauf v. CommissionerUnited States Tax Court · 1968
- Estate of Fruehauf v. CommissionerCourt of Appeals for the Sixth Circuit · 1970
- Dean Mathey v. United StatesCourt of Appeals for the Third Circuit · 1974
19 more not listed; retrieve them via the Exa API.