Legal Opinion
Lyman v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided May 23, 1936No. 3097PublishedCited by 8 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is a petition for review of a decision of the Board of .Tax Appeals entered June 6, 1935, and involving estate taxes to the amount of $4,657.91. The statute involved is chapter 27, 44 Stat. 9, the Revenue Act of 1926.
Section 302 of that act provides 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 and personal, tangible or intangible, wherever situated.
Section 303 provides: “For the purpose of the tax the value of the net estate shall be determined—
“(a) In the case of a…
2Cases cited9 opinions
- United States v. MescallSupreme Court of the United States · 1909
- Carnegie Steel Co. v. United StatesSupreme Court of the United States · 1916
- National Bank of Commerce v. RipleySupreme Court of Missouri · 1901
- Shearer v. AndersonCourt of Appeals for the Second Circuit · 1927
- Swift & Co. v. Columbia Ry., Gas & Electric Co.Court of Appeals for the Fourth Circuit · 1927
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Burns v. United StatesDistrict Court, N.D. Ohio · 1959
- Ridenour v. United StatesUnited States Court of Claims · 1983
- Tank v. CommissionerUnited States Tax Court · 1958
- City of New York v. Bush Terminal Bldgs. Co.Court of Appeals for the Second Circuit · 1938
- Fin. Oversight & Mgmt. Bd. for Puerto Rico v. Andalusian Global Designated Activity Co. (In re Fin. Oversight & Mgmt. Bd. for Puerto Rico)United States District Court · 2019
3 more not listed; retrieve them via the Exa API.