Legal Opinion
Commissioner of Internal Revenue v. Gidwitz' Estate Gidwitz' Estate v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 12, 1952No. 10370-1PublishedCited by 27 opinions
1Opinion of the Court
SWAIM, Circuit Judge.
These two cases involve a petition and a cross-petition, both seeking a review of a decision of the Tax Court of the United States, 14 T.C. 1263, which determined that there was a deficiency in estate taxes in the amount of $33,541.04 against the estate of Jacob Gidwitz, deceased.
The Tax Court determined that a transfer in trust made by the decedent on December 30, 1936, was made in contemplation of death within the meaning of § 811(c) (1) (A) of the Internal Revenue Code, 26 U.S.C.A. § 811(c) (1) (A), and that the amount thereof should, therefore, be included in the…
2Cases cited13 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Becker v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
- Maass v. HigginsSupreme Court of the United States · 1941
8 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States v. O'MALLEYSupreme Court of the United States · 1966
- John J. Round, Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964
- Estate of Honickman v. CommissionerUnited States Tax Court · 1972
- Crane v. Centerre Bank of ColumbiaMissouri Court of Appeals · 1985
- Mary Tower English v. United StatesCourt of Appeals for the Seventh Circuit · 1959
22 more not listed; retrieve them via the Exa API.