Legal Opinion
The National City Bank of Cleveland, of the Estate of Pearl C. Dauby, Deceased v. United States
Court of Appeals for the Sixth Circuit
Decided December 30, 1966No. 16637PublishedCited by 8 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is a federal estate tax case, presenting the question of whether the proceeds of three life insurance policies on the life of decedent's husband are taxable to the estate of decedent as a transfer with a retained life income within the meaning of § 2036(a) (1) of the Internal Revenue Code of 1954, 26 U.S.C. § 2036 (a) (l). 1
The executor of the estate of Mrs. Pearl C. Dauby sued for a tax refund of $19,834.52. The district court held that the insurance proceeds were taxable to the estate and dismissed the complaint. The executor has appealed, asserting that the…
2Cases cited12 opinions
- Commissioner v. BrownSupreme Court of the United States · 1965
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Helvering v. William Flaccus Oak Leather Co.Supreme Court of the United States · 1941
- United States v. O'MALLEYSupreme Court of the United States · 1966
- Estate of Kinney v. CommissionerUnited States Tax Court · 1963
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of Arthur Chase Shafer, Deceased, Chase Shafer, Co-Executor, and Resor Shafer, Co-Executor v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Estate of Coleman v. CommissionerUnited States Tax Court · 1969
- Daniel J. Mahoney Jr., of the Estate of James M. Cox Jr. v. United StatesCourt of Appeals for the Sixth Circuit · 1987
- United States v. Martin Wright GordonCourt of Appeals for the Fifth Circuit · 1969
- Mary C. Ellis v. United StatesCourt of Appeals for the Sixth Circuit · 1969
3 more not listed; retrieve them via the Exa API.