Legal Opinion
Commissioner of Internal Revenue v. Henry's Estate
Court of Appeals for the Third Circuit
Decided April 17, 1947No. 9024PublishedCited by 15 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This is an appeal from a decision of the Tax Court which found against the Commissioner in a dispute involving an estate tax 'upon certain portions of the estate of Sallie Houston Henry. The case has been twice argued in this Court, the second time before the full Court following the granting of a petition for rehearing after the entry of our original judgment on June 11, 1946.
The controversy can be very simply stated. It turns upon the effect of a document which bears date of December 31, 1915. If this document became legally effective on that date or before…
2Cases cited8 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
- Wilmington Trust Co. v. HelveringSupreme Court of the United States · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Nelson v. CommissionerUnited States Tax Court · 1966
- Thorp's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1947
- In Re Hill's Estate. Bodine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Lefrak v. CommissionerUnited States Tax Court · 1993
- Estate of Cervin v. CommissionerUnited States Tax Court · 1994
10 more not listed; retrieve them via the Exa API.