Legal Opinion
Hoblitzelle v. United States
United States Court of Claims
Decided May 8, 1933No. 41944PublishedCited by 8 opinions
1Opinion of the Court
GREEN, Judge.
This action involves the construction of certain provisions of the estate tax as contained in the Revenue Act of 1926, under which the value of the gross estate is first determined and therefrom the net estate is ascertained in accordance with the provisions of the statute.
The particular provision with which we are concerned in this case is section 302 of the act (26 USCA §• 1094 note) which provides, among other things, that:
Sec. 302. “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 or…
Also in this document: Dissent.
2Cases cited4 opinions
- Porter v. CommissionerSupreme Court of the United States · 1933
- Klein v. United StatesSupreme Court of the United States · 1931
- Klein v. United StatesUnited States Court of Claims · 1930
- United States v. StangeDistrict Court, W.D. Wisconsin · 1930
3Cited by8 opinions
- Industrial Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1947
- Commissioner of Internal Revenue v. Chase Nat. BankCourt of Appeals for the Second Circuit · 1936
- Chickering v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Mellon v. DriscollCourt of Appeals for the Third Circuit · 1941
- Adriance v. HigginsDistrict Court, S.D. New York · 1939
3 more not listed; retrieve them via the Exa API.