Legal Opinion
White's Will v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided October 9, 1940No. 7346PublishedCited by 16 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The petitioners herein are the trustees under' the will of Carl Hicks White. They appeal from a decision of the Board of Tax Appeals determining an income tax deficiency for the year 1935.
The testator died on March 20, 1933, a resident of New Jersey. He left an estate of almost one million dollars, consisting largely of intangibles although there were two parcels of real estate in Vermont. The will was admitted to probate in the City of New York and on January 7, 1935, pursuant to a decree of the Surrogate’s Court, the executors delivered to the petitioners, as…
2Cases cited17 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Burnet v. ClarkSupreme Court of the United States · 1932
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Dalton v. BowersSupreme Court of the United States · 1932
12 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Fischer v. CommissionerUnited States Tax Court · 1968
- Anna J. McDowell v. Abraham A. Ribicoff, Secretary of Health, Welfare and EducationCourt of Appeals for the Third Circuit · 1961
- Gentile v. CommissionerUnited States Tax Court · 1975
- Barrett v. CommissionerUnited States Tax Court · 1972
- Chandler v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
11 more not listed; retrieve them via the Exa API.