Legal Opinion
Commissioner of Internal Rev. v. Hofheimer's Estate
Court of Appeals for the Second Circuit
Decided May 25, 1945No. 113PublishedCited by 12 opinions
1Opinion of the Court
CHASE, Circuit Judge.
These petitions by the Commissioner and by the executors of the will of Lester Hofheimer both present related issues as to the includibility in the gross estate of the decedent under § 302(d) of the Revenue Act of 1926, as amended, 26 U.S.C.A. Int.Rev. Acts page 229 et seq. of the value, the corpus being limited to his own contribution thereto, of the life estates and that of the remainder interests in two inter vivos trusts, one of which was created by the decedent and his brother and one by the decedent alone.
He was a resident of the City of New York when he died on…
2Cases cited24 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Porter v. CommissionerSupreme Court of the United States · 1933
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
19 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Hays' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Commissioner of Internal Revenue v. Erie Forge Co.Court of Appeals for the Third Circuit · 1948
- James M. Pierce Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Hauptfuhrer's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
7 more not listed; retrieve them via the Exa API.