Legal Opinion
Taft v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 2, 1937No. 7544, 7545PublishedCited by 4 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
Each petition raises the question whether benefactions of Anna Sinton Taft, deceased, are properly deductible from her gross estate in computation of estate taxes under the Revenue Act of 1926 (44 Stat. 9). The Commissioner of Internal Revenue determined a deficiency, which the Board of Tax Appeals in some respects reversed and in others affirmed. 7544 is the petition of the executor, and 7545 the petition of the Commissioner, to review the order of the Board.
The claims against the estate of the decedent which were disallowed as deductions from her gross estate consisted…
2Cases cited13 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Weiss v. WeinerSupreme Court of the United States · 1929
- Porter v. CommissionerSupreme Court of the United States · 1933
- Founders General Corp. v. HoeySupreme Court of the United States · 1937
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
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3Cited by4 opinions
- Taft v. CommissionerSupreme Court of the United States · 1938
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Commissioner of Internal Revenue v. WeiserCourt of Appeals for the Tenth Circuit · 1940
- Brown v. United StatesUnited States Court of Claims · 1941