Legal Opinion
Helvering v. O'DONNELL
Court of Appeals for the Second Circuit
Decided February 7, 1938No. 166PublishedCited by 8 opinions
1Opinion of the Court
MANTON, Circuit Judge.
A deficiency in estate tax is claimed by the Commissioner, and this petition seeks a review of the Board of Tax Appeals’ determination. Sections 1001-1003 Act of 1926, c. 27, 44 Stat. 109, as amended by section 1101, Revenue Act of 1932, c. 209, 47 Stat. 169, 26 U.S.C.A. § 641, 642, 644, 645. '
The respondent’s husband died March 18, 1933, and she received, as a beneficiary of insurance on his life, the sum of $732,-681.66, which was included by the Commissioner as part of the gross estate. The funeral expenses were paid and were found to be fair and' reasonable. The…
2Cases cited9 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Iselin v. United StatesSupreme Court of the United States · 1926
- United States v. GoldenbergSupreme Court of the United States · 1897
- Feynman v. RosenthalCourt of Appeals for the Second Circuit · 1935
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Mountain Water Co. v. CommissionerUnited States Tax Court · 1960
- Kritz EstateSupreme Court of Pennsylvania · 1956
- Howell v. CommissionerUnited States Tax Court · 1981
- Brinker v. CommissionerUnited States Tax Court · 1975
- Helvering v. O'DONNELLCourt of Appeals for the Second Circuit · 1938
3 more not listed; retrieve them via the Exa API.