Legal Opinion
Levy's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 8, 1933No. 340PublishedCited by 16 opinions
1Opinion of the Court
MANTON, Circuit Judge.
This petition seeks a review, pursuant to sections 1001-1003 of the Revenue Act of 1926 (44 Stat. 9,109,110 [26 USCA §§ 1224 and note, 1225,1226]), of the imposition of a federal estate tax under the Revenue Aet of 1924 (43 Stat. 253).
Joseph M. Levy died May 30,1925, a resident of New York. By deed, dated June 5, 1914, there was conveyed to him and his wife, “their heirs and assigns forever,” real property in New York. At his death, the property was still owned by both as tenants by the entirety. At his death there were outstanding 110 policies of life insurance…
2Cases cited16 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- Central Bank of Washington v. HumeSupreme Court of the United States · 1888
- Whitehead v. . New York Life Ins. Co.New York Court of Appeals · 1886
- Northwestern Mutual Life Insurance v. McCueSupreme Court of the United States · 1912
11 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Walker v. United StatesCourt of Appeals for the Eighth Circuit · 1936
- Newman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
- Cook v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1933
- Helvering v. ParkerCourt of Appeals for the Eighth Circuit · 1936
- Helvering v. ReybineCourt of Appeals for the Second Circuit · 1936
11 more not listed; retrieve them via the Exa API.