Legal Opinion
Helvering v. Talbott's Estate
Court of Appeals for the Fourth Circuit
Decided December 10, 1940No. 4668PublishedCited by 6 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This petition asks for a review of a decision of the Board of Tax Appeals wherein it was found that certain property held in trust by the Equitable Trust Company of New York was not subject to estate taxes as part of the estate of William M. Talbott, deceased, but belonged to Eleanor B. Talbott, his surviving wife. The contention of the Commissioner that there was a deficiency in estate taxes under the Revenue Act of 1926, as amended, 26 U.S.C.A. Int.Rev.Acts, page 145 et seq., was overruled.
The decedent died on November 15, 1935, leaving a will by which he bequeathed all…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Belford v. ScribnerSupreme Court of the United States · 1892
- McInerney v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1936
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
- JM Perry & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- Hemphill Schools, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 1943
- Resch v. CommissionerUnited States Tax Court · 1953
- Estate of Malone v. CommissionerUnited States Tax Court · 1976
1 more not listed; retrieve them via the Exa API.