Legal Opinion
Stoumen v. Commissioner
Court of Appeals for the Third Circuit
Decided November 24, 1958No. Nos. 12500-12503PublishedCited by 3 opinions
1Opinion of the Court
MARIS, Circuit Judge.
These are petitions to review decisions of the Tax Court holding Mary Stoumen, Kenneth Stoumen, Lois Stoumen Deutsch and Eileen Stoumen, the widow and children, respectively, of Abraham L. Stou-men, deceased, liable as transferees for Abraham’s unpaid income tax, additions to tax, and interest thereon, for the years 1943, 1944 and 1945, to the extent of the proceeds of insurance policies on the life of Abraham paid to them as the designated beneficiaries.1 The insurance proceeds thus received by Mary amounted to $83,-775.00, by Kenneth $9,991.90, by Lois *174$10,018.10 and by…
2Cases cited7 opinions
- United States v. BessSupreme Court of the United States · 1958
- Commissioner v. SternSupreme Court of the United States · 1958
- Kenin's Trust Estate (No. 1)Supreme Court of Pennsylvania · 1941
- Stoumen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Stoumen v. CommissionerUnited States Tax Court · 1957
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Richard M. Baptiste, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1994
- Mary Stoumen v. Commissioner of Internal Revenue, Kenneth Stoumen, Transferee v. Commissioner of Internal Revenue, Lois Stoumen Deutsch, Transferee v. Commissioner of Internal Revenue, Eileen Stoumen, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Meek Estate, Pennsylvania Court of Common Pleas, Somerset County1971