Legal Opinion
Commissioner of Internal Revenue v. Berger
Court of Appeals for the Second Circuit
Decided January 6, 1953No. 22443_1PublishedCited by 7 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The stipulated facts as found by the Tax Court, 10 T.C.M. 1255, are as follows: In 1934 the taxpayer’s husband created an irrevocable trust of fifteen insurance policies on his life. The face value of the policies amounted to $363,000 and their paid-up 'value was $121,585. The grantor transferred ownership in the policies to the trustee and all sums payable prior to the grantor’s death under the policies were to be used to pay premiums and to be added to the principal. Under the terms of the trust, upon the grantor’s death his mother was to receive $3,000 a…
2Cases cited9 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Robinette v. HelveringSupreme Court of the United States · 1943
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Galt v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
- Commissioner of Internal Revenue v. Chase Manhattan BankCourt of Appeals for the Fifth Circuit · 1958
- Shelton v. LockhartDistrict Court, W.D. Missouri · 1957
- Commissioner of Internal Revenue v. The Chase Manhattan Bank, Successor of the Chase National Bank of the City of New York, Trustee and Alleged Transferee of Marie Elizabeth Moran, the Chase Manhattan Bank, Sucessor of the Chase National Bank of the City of New York, Trustee and Alleged Transferee of Marie Elizabeth Moran v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- In the Matter of John McCandish King, Debtor-Appellee-Cross-Appellant v. United States of America, Appellant-Cross-AppelleeCourt of Appeals for the Tenth Circuit · 1976
2 more not listed; retrieve them via the Exa API.