Legal Opinion
Heiner v. Grandin
Court of Appeals for the Third Circuit
Decided September 26, 1930No. 3837PublishedCited by 15 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
The question in this case is whether or not two insurance policies taken out in his lifetime by the decedent, William J. Grandin, one for $10,000 issued December 31, 1894, and the other for $250,000; issued December 30, 1906, should be included in the gross estate of the insured, who died December 30, 1920, and should be taxed under the provisions of section 402(f) of the Revenue Act of 1918 (40 Stat. 1097) which reads as follows :
“That 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…
2Cases cited11 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Shwab v. DoyleSupreme Court of the United States · 1922
- Bullen v. WisconsinSupreme Court of the United States · 1916
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Newman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
- Levy's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Cook v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1933
- Helvering v. ReybineCourt of Appeals for the Second Circuit · 1936
- Sampson v. United StatesDistrict Court, D. Massachusetts · 1932
10 more not listed; retrieve them via the Exa API.