Legal Opinion
Purvin v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 19, 1938No. 6474PublishedCited by 10 opinions
1Opinion of the Court
LINDLEY, District Judge.
The petitioners, executors of the estate of Frederick C. Austin, deceased, seek to reverse a decision of the United States Board of Tax Appeals, affirming the Commissioner’s determination that the value of certain annuities to relatives and friends of the decedent should be included in the latter’s gross estate on the ground that they grew out of a contract constituting a transfer .made “in contemplation of death” within the language of the act of Congress taxing such a transfer as part of a decedent’s gross estate. Section 302 (c) of the Revenue Act of 1926, c. 27, 44…
2Cases cited15 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Milliken v. United StatesSupreme Court of the United States · 1931
- Helvering v. RankinSupreme Court of the United States · 1935
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
10 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Cleveland Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Davidson's Estate v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1946
- American Fletcher National Bank and Trust Company, of the Estate of Mae L. Roberts, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1971
- Hall v. CommissionerCourt of Appeals for the Seventh Circuit · 1942
- Bradley v. SmithCourt of Appeals for the Seventh Circuit · 1940
5 more not listed; retrieve them via the Exa API.