Legal Opinion
Robinson v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 17, 1933No. 6125PublishedCited by 10 opinions
1Opinion of the Court
MOORMAN, Circuit Judge.
Bernard Wurzburger and Ms wife, Laura Wurzburgor, were residents of Michigan from 1910 until his death on July 10, 1926. Prior to September 8, 1916, the effective date of the first federal estate tax (39 Stat. 777), they acquired two pieces of real estate as tenants by the entirety. Upon the death of the husband the Commissioner assessed an estate tax against the properties. The Board of Tax Appeals affirmed (21 B. T. A. 1373), and the petitioner, executor of the husband’s estate, appeals, contending that section 302 (e) (h) of the Revenue Aet of 1924 (43 Stat. 304, 305…
2Cases cited11 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- Weiss v. WeinerSupreme Court of the United States · 1929
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- New Orleans & Northeastern Railroad v. HarrisSupreme Court of the United States · 1918
- Gwinn v. CommissionerSupreme Court of the United States · 1932
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Roberts v. CommissionerUnited States Tax Court · 1974
- Richardson v. HelveringCourt of Appeals for the D.C. Circuit · 1935
- Sheets v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Bushman v. United StatesUnited States Court of Claims · 1934
- Paul v. United StatesCourt of Appeals for the Sixth Circuit · 1942
5 more not listed; retrieve them via the Exa API.