Legal Opinion
Saks v. Higgins
Court of Appeals for the Second Circuit
Decided April 8, 1940No. 283PublishedCited by 4 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The only question involved in this appeal is the validity of Article 11 of Treasury Regulations 80, implementing § 202(a) of the Revenue Act of 1935, 26 U.S.C.A.Int. Rev.Code § 811(j). The plaintiffs are executors, and in accordance with the privilege granted by § 202(a), they chose to value their testatrix’s estate as of August 30, 1937,.the first anniversary of her death. The case comes to us upon a judgment dismissing the complaint for insufficiency, which described the property erroneously taxed, merely as an income of “.rents, dividends and interest”, received by…
2Cases cited5 opinions
- Bowen v. JohnstonSupreme Court of the United States · 1939
- Armstrong Paint & Varnish Works v. Nu-Enamel Corp.Supreme Court of the United States · 1938
- Koshland v. HelveringSupreme Court of the United States · 1936
- United States v. JohnstonSupreme Court of the United States · 1888
- Lynch v. Tilden Produce Co.Supreme Court of the United States · 1924
3Cited by4 opinions
- Maass v. HigginsSupreme Court of the United States · 1941
- O'CONNOR v. United StatesDistrict Court, S.D. New York · 1948
- Davidson v. United StatesDistrict Court, E.D. Wisconsin · 1944
- Clark v. United StatesDistrict Court, D. Maryland · 1940