Legal Opinion
Colorado National Bank v. Nicholas
District Court, D. Colorado
Decided December 29, 1954No. Civ. A. No. 3514PublishedCited by 1 opinion
1Opinion of the Court
KNOUS, Chief Judge.
The plaintiff herein seeks to recover $166,109.45, with interest, representing a portion of the Federal estate taxes paid by the decedent’s estate.
The sole question presented is whether the Commissioner of Internal Revenue erred in including in the decedent’s taxable estate the value of the personal property embraced in trusts made by the decedent for the benefit of her three daughters on November 16, 1935, as being “transfers in contemplation of death” within the meaning of section 811(c), Title 26 U.S.C.A.
All of the authorities in this field agree that the question of…
2Cases cited7 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- City Bank Farmers Trust Co. v. McGowanSupreme Court of the United States · 1945
- Davidson's Estate v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1946
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Lenna v. CommissionerUnited States Tax Court · 1960