Legal Opinion
Commissioner of Internal Revenue v. White's Estate
Court of Appeals for the Second Circuit
Decided August 24, 1944No. 395PublishedCited by 24 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This proceeding involves deficiencies in income taxes assessed against Caroline White, deceased, and paid under protest. The Tax Court held that she had overpaid such taxes to the extent of $2,308.59 for 1938, and $1,995.52 for 1939.
The question raised by this petition to review the determination of the Tax Court is whether interest on the bonds of the Triborough Bridge Authority owned by the decedent were exempt from income tax under Section 22 (b) (4) of the Revenue Act of 1938, 26 U.S.C.A. Int.Rev.Code, § 22 (b) (4). A majority of the Tax Court held that…
2Cases cited7 opinions
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Brush v. CommissionerSupreme Court of the United States · 1937
- Robertson v. ZimmermannNew York Court of Appeals · 1935
- Commissioner of Internal Revenue v. Shamberg's EstateCourt of Appeals for the Second Circuit · 1944
- Gaynor v. MarohnNew York Court of Appeals · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- State of Michigan and Michigan Education Trust v. United StatesCourt of Appeals for the Sixth Circuit · 1995
- Texas Learning Technology Group v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1992
- State Ex Rel. Maisano v. MitchellSupreme Court of Connecticut · 1967
- New York State Electric & Gas Corp. v. FirstEnergy Corp.District Court, N.D. New York · 2011
- Philadelphia National Bank and Philadelphia National Corporation v. United StatesCourt of Appeals for the Third Circuit · 1981
19 more not listed; retrieve them via the Exa API.