Legal Opinion
Estate of Elizabeth D. Hill, Deceased, Gerard Swope v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 20, 1956No. 128, Docket 23704PublishedCited by 10 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This appeal involves a deficiency in estate tax with respect to the estate of Elizabeth D. Hill, who died testate in May, 1948 and whose will was admitted to probate in New York City. The deficiency resulted from including in her estate the date of death value of property transferred by her in trust on or about May 1, 1929. The Commissioner determined that the trust property was includible pursuant to the provisions of section 811(c) of the Internal Revenue Code of 1939, set out in the margin. 1 The Tax Court sustained the Commissioner’s ruling (1) as a transfer in…
2Cases cited8 opinions
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Hanauer's Estate v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1945
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Cuddihy v. CommissionerUnited States Tax Court · 1959
- Estate of Florence B. Moreno, Deceased, Harriet Moreno Bischoff and St. Louis Union Trust Company, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Darr v. KervickSupreme Court of New Jersey · 1960
- James W. Costin, of the Estate of Earl M. Costin, Deceased v. Ralph W. Cripe, Collector of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Ward v. RountreeDistrict Court, M.D. Tennessee · 1961
5 more not listed; retrieve them via the Exa API.