Legal Opinion
Mearkle's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 17, 1942No. 7987PublishedCited by 33 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This case presents an appeal by taxpayer-executors from a decision of the Board of Tax Appeals 1 sustaining a determination of deficiency in estate taxes against the estate of Harry L. Mearkle who died February 20, 1936.
The controversy concerns the taxability, as part of the decedent’s estate, of six joint and survivor annuity contracts which the decedent purchased in 1933, 1934 and 1935. While the terms of the contracts are not identical we think the differences which exist do not substantially affect the determination of the controversy here. In general: all of the…
2Cases cited8 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- United States v. RyersonSupreme Court of the United States · 1941
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. CliseCourt of Appeals for the Ninth Circuit · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
- Goetchius v. CommissionerUnited States Tax Court · 1951
- Fidelity-Philadelphia Trust Co. v. SmithSupreme Court of the United States · 1958
- Higgs' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- Goodman v. GrangerCourt of Appeals for the Third Circuit · 1957
28 more not listed; retrieve them via the Exa API.