Legal Opinion
Goldstone v. United States
Court of Appeals for the Second Circuit
Decided August 11, 1944No. 358PublishedCited by 6 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The question presented by this appeal is whether the proceeds of two contracts, which matured upon the death of Morris L. Goldstone and were payable to his widow, were properly included as part of his gross estate under the provisions of section 302(c) of the Revenue Act of 1926, ai *374amended, Int.Rev.Code, § 811(c), 26 U.S. C.A. Int.Rev.Code, § 811(c).
The facts are not in dispute. The decedent died testate on February 23, 1938. Nearly five years before, in June 1933, he had caused The Equitable Life Assurance Society of the United States to issue two contracts for which he…
2Cases cited11 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Tyler v. United StatesSupreme Court of the United States · 1930
- Klein v. United StatesSupreme Court of the United States · 1931
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. CliseCourt of Appeals for the Ninth Circuit · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Goldstone v. United StatesSupreme Court of the United States · 1945
- Schongalla v. HickeyCourt of Appeals for the Second Circuit · 1945
- United States v. TonkinCourt of Appeals for the Third Circuit · 1945
- Bank of New York v. United StatesDistrict Court, S.D. New York · 1953
- Williams v. United StatesDistrict Court, S.D. New York · 1945
1 more not listed; retrieve them via the Exa API.