Legal Opinion
Bretzfelder v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 7, 1936No. 5PublishedCited by 7 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The petitioners are executors of the estate of Morris Weinstein, who died on June 4, 1925, leaving an estate subject to taxation under title 3 of the Revenue Act of 1924 (43 Stat. 303, § 300 et seq.). The present controversy raises three distinct issues as to the tax upon his estate.
The first is whether there may be deducted from the gross estate sums of $750 and $1,000 paid by the executors to Palestine Orphan Asylum and Jewish Maternity Hospital, respectively, in satisfaction of pledges made by the decedent which are assumed arguendo to have been legally enforceable…
2Cases cited8 opinions
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Helvering v. SalvageSupreme Court of the United States · 1936
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Latty v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Glaser v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Taft v. CommissionerSupreme Court of the United States · 1938
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Adams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1940
- Adriance v. HigginsCourt of Appeals for the Second Circuit · 1940
- Commissioner of Internal Revenue v. PorterCourt of Appeals for the Second Circuit · 1937
2 more not listed; retrieve them via the Exa API.