Legal Opinion
Ella Shure Cahen Trust, Etc. v. United States
Court of Appeals for the Seventh Circuit
Decided July 19, 1961No. 13272PublishedCited by 7 opinions
1Opinion of the Court
PLATT, District Judge.
Plaintiffs-appellants being the surviving residuary legatees under the Last Will of Nathan Shure, deceased, have appealed from a decision of the District Court denying a refund of a part of the Federal estate tax paid in the estate of Nathan Shure, deceased.
All of the facts were stipulated. From 1914 to 1934 six policies of life insurance were issued on the life of Nathan Shure naming the N. Shure Co. as the beneficiary and Shure relinquished all rights of ownership in the policies. Shure, on December 27,1934, created an irrevocable trust, and transferred to the trust,…
2Cases cited10 opinions
- Yates v. United StatesSupreme Court of the United States · 1957
- Burnet v. WellsSupreme Court of the United States · 1933
- United States v. Manufacturers National Bank of DetroitSupreme Court of the United States · 1960
- Securities & Exchange Commission v. CulpepperCourt of Appeals for the Second Circuit · 1959
- Yates v. United StatesCourt of Appeals for the Ninth Circuit · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Schwartz v. CommissionerUnited States Tax Court · 1963
- In Re the Estate of CassnerIndiana Court of Appeals · 1975
- Amoco Chemicals Corp. v. SuttonCourt of Appeals of Texas · 1977
- Estate of Carlton v. CommissionerCourt of Appeals for the Second Circuit · 1962
- Oakcross Vineyards, Ltd. Dennis D. Groth, Tax Matters Partner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
2 more not listed; retrieve them via the Exa API.