Legal Opinion
Trust Co. of Georgia v. Allen
Court of Appeals for the Fifth Circuit
Decided November 21, 1947No. 11888PublishedCited by 6 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
Appellant brought this suit to recover, as overpaid, estate taxes of $107,257.06 it had paid on a deficiency assessment based on the inclusion of the trust property in decedent’s gross estate.
The primary claim of the suit was that the transfer in trust was not, within the meaning of Sec. 302(c), Rev.Act of 1926, 26 U.S.C.A.Int.Rev.Code, § 811(c), “intended to take effect in possession or enjoyment .at or after [the] death [of the transferor],” and the commissioner had, therefore, erred in determining that it was, and including the whole of the transferred property in…
2Cases cited15 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Fidelity-Philadelphia Trust Co. v. RothensiesSupreme Court of the United States · 1945
- Commissioner v. Estate of FieldSupreme Court of the United States · 1945
- Goldstone v. United StatesSupreme Court of the United States · 1945
10 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Woodward v. CommissionerUnited States Tax Court · 1955
- Barnhill v. CommissionerCourt of Appeals for the Fifth Circuit · 1957
- Bank of New York v. United StatesDistrict Court, S.D. New York · 1970
- W. B. Barnhill, John F. Dillard and J. A. Phillips, Trustees of the Estate of Bessie A. Woodward v. Commissioner of Internal Revenue, W. B. Barnhill, John F. Dillard and J. A. Phillips, Trustees of the Estate of Emerson F. Woodward v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Wells Fargo Bank & Union Trust Co. v. United StatesDistrict Court, N.D. California · 1948
1 more not listed; retrieve them via the Exa API.