Legal Opinion
Liebmann v. Hassett
Court of Appeals for the First Circuit
Decided March 7, 1945No. 4035, 4036PublishedCited by 25 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
The question in this case is whether the proceeds of certain life insurance policies should be included in the gross estate of the decedent for federal estate tax purposes under sections 302(a) (c) (g) and (h) of the Revenue Act of 1926, as amended by section 404 of the Revenue Act of 1934, Ch. 277, 48 Stat. 680, 26 U.S.C.A. Int.Rev.Acts, pages 227, 231.
Harry Liebmann died on October 3, 1937. His wife (hereinafter called the taxpayer) was named executrix and duly filed an estate tax return which did not include in the gross estate the proceeds of eight insurance…
2Cases cited23 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Heiner v. DonnanSupreme Court of the United States · 1932
- Milliken v. United StatesSupreme Court of the United States · 1931
- Porter v. CommissionerSupreme Court of the United States · 1933
18 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Estate of Gerard v. CommissionersUnited States Tax Court · 1972
- Estate of Coleman v. CommissionerUnited States Tax Court · 1969
- Hull v. CommissionerUnited States Tax Court · 1962
- Estate of Honickman v. CommissionerUnited States Tax Court · 1972
- Fruehauf v. CommissionerUnited States Tax Court · 1968
20 more not listed; retrieve them via the Exa API.