Legal Opinion
Joseph F. Savage, Lesley Andrew, and Daniel Creem Savage, as Executors of the Last Will and Testament of Edna Savage Becker, Deceased v. United States
Court of Appeals for the Second Circuit
Decided May 14, 1964No. 347, Docket 28640PublishedCited by 7 opinions
1Opinion of the Court
HAYS, Circuit Judge.
The taxpayers, who are the executors of the estate of Edna Savage Becker, appeal from a determination by the district court that the proceeds of two insurance policies taken out by Mrs. Becker on the life of her husband, who predeceased her, are includible in her gross estate for purposes of the federal estate tax under Section 811(c) (1) (B) of the Internal Revenue Code of 1939.
The applicable portion of the 'statute reads as follows:
“Sec. 811. Gross estate
“The value of the gross estate of the decedent shall be determined by including the value at the time of his death of…
2Cases cited14 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- May v. HeinerSupreme Court of the United States · 1930
- Porter v. CommissionerSupreme Court of the United States · 1933
- Cyrus H. McCormick v. David BurnetSupreme Court of the United States · 1931
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1986
- Estate of Thomson v. CommissionerUnited States Tax Court · 1972
- The National City Bank of Cleveland, of the Estate of Pearl C. Dauby, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1966
- Estate of Cohn v. United StatesDistrict Court, S.D. New York · 1966
- Estate of Malone v. CommissionerUnited States Tax Court · 1976
2 more not listed; retrieve them via the Exa API.