Legal Opinion
Lee v. Commissioner
Court of Appeals for the D.C. Circuit
Decided February 8, 1932No. 5258PublishedCited by 11 opinions
1Opinion of the Court
MARTIN, Chief Justice.
This appeal relates to a deficiency in the sum of $8,544.39, which the Commissioner of Internal Revenue determined to be due from the estate of Robert E. Lee, deceased. The Commissioner’s determination was sustained upon appeal by the Board of Tax Appeals. 18 B. T. A. 251.
The question arises under the provisions of sections 401 and 402 (e) of the Revenue Act of 1921 (4-2 ,Stat. 227), imposing a transfer tax upon property passing under a general power of appointment exercised by a decedent by will.
The statutes in question read as follows:
“See. 401. That * * * ' a tax…
2Cases cited10 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
- Chanler v. KelseySupreme Court of the United States · 1907
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Legg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
- Rothensies v. Fidelity-Philadelphia Trust Co.Court of Appeals for the Third Circuit · 1940
- Brown v. Fidelity Union Trust Co.New Jersey Court of Chancery · 1939
- Johnstone v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Wear v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1933
6 more not listed; retrieve them via the Exa API.