Legal Opinion
Gillette's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 14, 1950No. 379_1PublishedCited by 32 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
We are here petitioned to review a Tax Court redetermination of the federal estate taje liability of the Estate of Edwin F. Gillette, deceased.
The Commissioner of Internal Revenue determined that certain inter vivos transfers by decedent of interests in real property had been made in contemplation of death. See Section 811(c) of the Internal Revenue Code, 26 U.S.C.A. § 811(c). 1 The value of such interests was not returned in the estate tax return filed, and the Commissioner notified decedent’s personal representative that a deficiency existed. The Tax Court was…
2Cases cited16 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Helvering v. TaylorSupreme 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
- Pacific Portland Cement Co. v. Food MacHinery & Chemical CorporationCourt of Appeals for the Ninth Circuit · 1950
11 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Benton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
27 more not listed; retrieve them via the Exa API.