Legal Opinion
Central Hanover Bank & Trust Co. v. Commissioner
Court of Appeals for the Second Circuit
Decided March 17, 1941No. 66PublishedCited by 5 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The principal question raised by the appeal of Central Hanover Bank and Trust Company, as executor of the will of William H. Morgan, deceased, is whether remainder interests created by the will of his sister Laura Louise LaMontagne over which he was given a testamentary power of appointment under her will were properly included in his gross estate within the meaning of Section 302 (f) of the Revenue Act of 1926, 26 U.S.C.A. Int.Rev.Acts, page 227.
In assessing estate taxes, Section 302 (f) provides that the value of the gross estate of a decedent shall be…
2Cases cited14 opinions
- Helvering v. GrinnellSupreme Court of the United States · 1935
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- Oliver v. WellsNew York Court of Appeals · 1930
- Albany Hospital v. . Albany Guardian SocietyNew York Court of Appeals · 1915
- In Re the Estate of VanderbiltNew York Court of Appeals · 1939
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3Cited by5 opinions
- Sharpe's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1945
- In Re McKinney's EstateSupreme Court of Missouri · 1943
- Lewis v. RothensiesCourt of Appeals for the Third Circuit · 1943
- Commissioner v. Rogers' EstateCourt of Appeals for the Second Circuit · 1943
- Commissioner v. Rogers' EstateCourt of Appeals for the Second Circuit · 1943