Legal Opinion
Hock v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided December 27, 1945No. 12991PublishedCited by 1 opinion
1Opinion of the Court
RIDDICK, Circuit Judge.
The question on these petitiqns for review is whether the proceeds of a policy of insurance on the life of decedent, Edward H. Simmons, who died in 1937, are includi-ble in his gross estate under section 302(g) of the Revenue Act of 1926, as amended by section 404 of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, pages 227, 231.
The applicable statutory provisions are:
“Sec. 302. The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated,…
2Cases cited20 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Helvering v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
- Helvering v. GriffithsSupreme Court of the United States · 1943
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3Cited by1 opinion
- In re the Estate of ZahnNew York Surrogate's Court · 1946