Legal Opinion
O'SHAUGHNESSY v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 27, 1932No. 5926PublishedCited by 12 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
Petitioner seeks review of a decision of the Board of Tax Appeals affirming respondent’s determination of a deficiency of $21,-•148.51 in federal estate tax under the Revenue Act of 1926, §§ 301 (a), 302, 302 (e), 302 (h) (26 USCA §§ 1092,1094 (e, h), and the applicable regulations. Petitioner is the executrix of Peter O’Shaughnessy, who died August 1, 1926. On August 28, 1919, O’Shanglmessy and wife conveyed certain real estate to one Cloud who on the same day conveyed it to O’Shaughnessy and his son, Victor, as joint tenants. Two years later O’Shaughnessy conveyed his…
2Cases cited6 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- Heiner v. DonnanSupreme Court of the United States · 1932
- Shwab v. DoyleSupreme Court of the United States · 1922
- United States v. HethSupreme Court of the United States · 1806
- Knox v. McElligottSupreme Court of the United States · 1922
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Palmer v. CommissionerUnited States Tax Court · 1969
- Dimock v. CorwinCourt of Appeals for the Second Circuit · 1938
- Royal Oak Drain Dist., Oakland County, Mich. v. KeefeCourt of Appeals for the Sixth Circuit · 1937
- Bailey v. United StatesUnited States Court of Claims · 1939
- Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
7 more not listed; retrieve them via the Exa API.