Legal Opinion
Guggenheim v. Helvering
Court of Appeals for the Second Circuit
Decided February 5, 1941No. 15PublishedCited by 51 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This appeal is from an order of the Board of Tax Appeals assessing a deficiency in the estate tax due from the petitioner, as executrix of Daniel Guggenheim; the questions raised are of two kinds: (1) The proper value of items concededly includable in the gross estate; (2) whether certain items should be included at all. The first and most important of these is the proper value of the decedent’s interest in what is described as the “Old Firm.” The other question's are (1) the value of his interest in the “New Firm”; (2) the inclusion in his estate of some collateral…
2Cases cited20 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Sheldon v. Metro-Goldwyn Pictures Corp.Supreme Court of the United States · 1940
- Sinclair Refining Co. v. Jenkins Petroleum Process Co.Supreme Court of the United States · 1933
15 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- United States v. O'MALLEYSupreme Court of the United States · 1966
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Estate of Craft v. CommissionerUnited States Tax Court · 1977
46 more not listed; retrieve them via the Exa API.