Legal Opinion
Dimock v. Corwin
Court of Appeals for the Second Circuit
Decided November 7, 1938No. 69PublishedCited by 45 opinions
1Opinion of the Court
MANTON, Circuit Judge.
This action was commenced by the widow of Henry C. Folger who was the executrix of his estate. He died June 11, 1930 and she died February 21, 1936. The present appellant is executor of her estate and substituted executor of the estate of Henry C. Folger, and now maintains this action to -recover federal estate taxes paid under protest.
On the plaintiff’s appeal, the_ question presented is whether there should be included in the gross estate, (1) the whole value of the property held in joint tenancy instead of but one-half; (2) stocks contributed by the survivor of the…
2Cases cited14 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- Gwinn v. CommissionerSupreme Court of the United States · 1932
- Knox v. McElligottSupreme Court of the United States · 1922
- Griswold v. HelveringSupreme Court of the United States · 1933
- Humphrey v. MillardCourt of Appeals for the Second Circuit · 1935
9 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- United States v. JacobsSupreme Court of the United States · 1939
- Estate of Bogley v. United StatesUnited States Court of Claims · 1975
- Estate of Salt v. CommissionerUnited States Tax Court · 1951
- Witzel v. WitzelWyoming Supreme Court · 1963
- Estate of Barr v. CommissionerUnited States Tax Court · 1963
40 more not listed; retrieve them via the Exa API.