Legal Opinion
McGrew's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 12, 1943No. 9354PublishedCited by 14 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
On petition to review a decision of the United States Board of Tax Appeals (now the United States Tax Court), determining a specified deficiency in the estate tax of a resident of Tennessee who died on March 16, 1937, the executor of Benjamin Franklin McGrew assigns error in two aspects.
1. The first error charged is that, upon a false predicate that the conveyances were made in contemplation of death within the meaning of Section 302(c) of the Revenue Act of 1926, as amended, 26 U.S.C.A. Int. Rev.Code, § 811(c), 1 the Board of Tax Appeals sustained the action of the…
2Cases cited20 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Helvering v. RankinSupreme Court of the United States · 1935
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
15 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Cleveland Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Ustick v. UstickIdaho Court of Appeals · 1983
- Kentucky Trust Company, of the Estate of Martin L. Schmidt, Deceased v. Seldon R. Glenn, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Lassoff v. GrayDistrict Court, W.D. Kentucky · 1962
- Mary Tower English v. United StatesCourt of Appeals for the Seventh Circuit · 1959
9 more not listed; retrieve them via the Exa API.