Legal Opinion
Cleveland Trust Co. v. United States
Court of Appeals for the Sixth Circuit
Decided January 23, 1970No. Nos. 19175, 19176PublishedCited by 64 opinions
1Opinion of the Court
JOHN W. PECK, Circuit Judge.
These combined appeals arose out of an action for the refund of federal estate tax deficiencies of $565,980.20, assessed and collected by the Internal Revenue Service against the Estate of Helen Wade Greene. The deficiencies were based on the determination of the Internal Revenue Service (hereinafter usually “IRS”) that a transfer of property to an irrevocable trust by the decedent, Helen Wade Greene, some sixteen months prior to her death, was made in contemplation of death and thus includable in her gross estate.
The decedent, Helen Wade Greene, was a member of…
2Cases cited18 opinions
- Tennant v. Peoria & Pekin Union Railway Co.Supreme Court of the United States · 1944
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Baker v. Texas & Pacific Railway Co.Supreme Court of the United States · 1959
- Luhring v. GlotzbachCourt of Appeals for the Fourth Circuit · 1962
13 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Pierre Boulez v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1987
- Wing v. CommissionerUnited States Tax Court · 1983
- United States of America and Dennis J. Hanzel, Special Agent, Internal Revenue Service v. Jay T. WillCourt of Appeals for the Sixth Circuit · 1982
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
59 more not listed; retrieve them via the Exa API.