Shwab v. Doyle
Court of Appeals for the Sixth Circuit
In Error to the District Court of the United States for the Western District of Michigan; Clarence W. Sessions, Judge. Action by Victor E. Shwab, as executor, against Emanuel J. Doyle, Collector of Internal Revenue. Judgment for defendant, and plaintiff brings error.
1Opinion of the Court
KNAPPEN, Circuit Judge.
Suit by plaintiff in error to recover an estate tax paid under protest.
On April 22, 1915, decedent made to the Detroit Trust Company a deed absolute in form, conveying personal property worth about $1,-000,000 in trust, for the payment of both interest and principal to certain beneficiaries, with no reservation in favor of the grantor. The conveyance took immediate effect, and was accompanied by delivery of the property conveyed. It was purely voluntary and without monetary consideration. Decedent died September 16, 1916, possessed of a remaining estate of about…
2Cases cited39 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Knowlton v. MooreSupreme Court of the United States · 1900
- Mobile, Jackson & Kansas City Railroad v. TurnipseedSupreme Court of the United States · 1910
- Johnson v. Southern Pacific Co.Supreme Court of the United States · 1904
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3Cited by56 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Shwab v. DoyleSupreme Court of the United States · 1922
- Union Trust Co. of San Francisco v. WardellSupreme Court of the United States · 1922
- In Re Thompson's EstateUtah Supreme Court · 1927
- Jennings v. United StatesCourt of Appeals for the Fifth Circuit · 1934
51 more not listed; retrieve them via the Exa API.