Legal Opinion
Davidson's Estate v. Commissioner of Internal Rev.
Court of Appeals for the Tenth Circuit
Decided November 11, 1946No. 3330PublishedCited by 10 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
The question in this case is whether the transfer by the insured decedent of life insurance policies totaling $105,000 to a trust was made in contemplation of death within the meaning of Section 811(c) of the Internal Revenue Code, 26 U.S.C.A. Int. Rev.Code, § 811(c). To present a clear picture, a rather detailed statement of the facts is necessary.
The decedent, Augusta Reta Davidson, was the widow of William Davidson, who died, testate, in 1917. The second provision of his will bequeathed $15,000 to his wife for life, with remainder to his niece, Agnes Pottenger. The…
2Cases cited6 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- City Bank Farmers Trust Co. v. McGowanSupreme Court of the United States · 1945
- Colorado National Bank v. CommissionerSupreme Court of the United States · 1938
- In Re Kroger's EstateCourt of Appeals for the Sixth Circuit · 1944
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Landorf v. United StatesUnited States Court of Claims · 1969
- Hull v. CommissionerUnited States Tax Court · 1962
- Estate of Ross H. Compton, Deceased, by First National Bank of Middletown v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1976
- Landorf v. United StatesUnited States Court of Claims · 1969
- Colorado National Bank v. NicholasDistrict Court, D. Colorado · 1954
5 more not listed; retrieve them via the Exa API.