Legal Opinion
Helvering v. Northwestern Nat. Bank & Trust Co. of Minneapolis
Court of Appeals for the Eighth Circuit
Decided April 14, 1937No. 10779PublishedCited by 16 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This is a petition filed by the Commissioner of Internal Revenue to review two decisions of the United States Board of Tax Appeals in fourteen separate cases involving the federal estate tax liability of the estate of Harry E. Pence, deceased, and transferee liability of recipients of proceeds of insurance upon the decedent’s life. Deceased died at Minneapolis, Minn., March 29, 1933. His estate is in process of administration by the probate court of Hennepin county, Minn. At the time of his death his gross estate, within the meaning of the Federal Estate Tax Law' (Title…
2Cases cited13 opinions
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- Stebbins v. RileySupreme Court of the United States · 1925
- Lang v. CommissionerSupreme Court of the United States · 1933
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Kritz EstateSupreme Court of Pennsylvania · 1956
- Chandler Bank of Lyons v. Ray (In Re Ray)United States Bankruptcy Court, D. Kansas · 1983
- General Electric Company v. Melvin J. Burton, District Director of Internal RevenueCourt of Appeals for the Sixth Circuit · 1967
- Curtis v. O'LearyCourt of Appeals for the Eighth Circuit · 1942
- Potmesil v. Alexandria Production Credit Ass'nDistrict Court, W.D. Louisiana · 1984
11 more not listed; retrieve them via the Exa API.