Vaughan v. Riordan
District Court, W.D. New York
At Law. Action by William W. Vaughan and another, as executors of the will of William Austin Wadsworth, deceased, against Vincent H. Riordan, as United States Internal Revenue Collector for the Twenty-Eighth District oí New York. Judgment directed for plaintiffs.
1Opinion of the Court
HAZEL, District Judge.
This is an action by the executors of the will of William Austin Wadsworth, deceased, to recover from Vincent H. Riordan, collector of internal revenue, federal estate taxes amounting to $38,310, with interest, illegally collected under the acts of March 3 and October 3, 1917. The principal question is whether a gift of bonds of the admitted value of $273,649.17, made by the deceased to his wife nine days before his death, is properly included as part of his gross estate under section 202 (b) of the act of 1916 (39 Stat. 777) as a gift “made in contemplation of death.”…
2Cases cited1 opinion
- Chesebrough v. United StatesSupreme Court of the United States · 1904
3Cited by19 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Fox v. EdwardsCourt of Appeals for the Second Circuit · 1923
- American Sec. & Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Smith v. United StatesDistrict Court, D. Massachusetts · 1936
- Gamble v. CommissionerUnited States Board of Tax Appeals · 1935
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