Legal Opinion
Beers v. Commissioner
Court of Appeals for the Third Circuit
Decided May 20, 1935No. 5516PublishedCited by 5 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
On their face the questions involved' in this case and in the case of Roebling v. Commissioner (C. C. A.) 78 F.(2d) 444, this day decided, are the same. Broadly stated, they are:
What is the proper basis for determining the taxable gain from sales of property, in one instance personal, in the other real, where a testator, in different language, had in each case bequeathed or devised the property in trust for the benefit of his child during his minority, to be transferred or conveyed to him on attaining the age of twenty-one years, with a bequest or devise over in the…
2Cases cited19 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- De Vaughn v. HutchinsonSupreme Court of the United States · 1897
- Uterhart v. United StatesSupreme Court of the United States · 1916
- Neel's EstateSupreme Court of Pennsylvania · 1916
- Packer's EstateSupreme Court of Pennsylvania · 1914
14 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Van Vranken v. HelveringCourt of Appeals for the Second Circuit · 1940
- Reynolds v. CommissionerCourt of Appeals for the Fourth Circuit · 1940
- United States v. Van NostrandCourt of Appeals for the First Circuit · 1938
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- Helvering v. ReynoldsSupreme Court of the United States · 1941