Loeb v. Commissioner
United States Tax Court
Sec. 811 (g) (2) (A), I. R. C. 1939. Held: 1. On the facts, insurance proceeds received by decedent's wife properly includible in the gross estate of decedent because decedent indirectly paid all premiums thereon. 2. This section is not unconstitutional as a direct unapportioned tax on property or as being an arbitrary and capricious taking of property without due process of law.
1Opinion of the Court
Estate of Clarence H. Loeb, Deceased, Bessie Robinson Loeb, Isidore Robinson and Harry Robinson, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent
Loeb v. Commissioner
Docket No. 60154
United States Tax Court
29 T.C. 22; 1957 U.S. Tax Ct. LEXIS 67;
October 11, 1957, Filed
Decision will be entered for the respondent.
Sec. 811 (g) (2) (A), I. R. C. 1939. Held: 1. On the facts, insurance proceeds received by decedent's wife properly includible in the gross estate of decedent because decedent indirectly paid all premiums thereon. 2. This section is not unconstitutional as a direct…
2Cases cited23 opinions
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- Heiner v. DonnanSupreme Court of the United States · 1932
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