Legal Opinion
Morgan v. Commissioner
Court of Appeals for the Seventh Circuit
Decided April 22, 1939No. 6611PublishedCited by 3 opinions
1Opinion of the Court
TREANOR, Circuit Judge.
Petitioner seeks a review of a decision of the United States Board of Tax Appeals affirming the determination by the Commissioner of Internal Revenue of a deficiency in the estate tax liability of the estate of decedent, Elizabeth S. Morgan. The asserted deficiency resulted from the inclusion in the value of the gross estate of decedent the value of certain property in respect to which the decedent held powers of appointment, which powers she had exercised by her last will.
*637The Commissioner’s action was predicated upon the following provisions of the Revenue Act:1
“Sec.…
2Cases cited6 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Lyeth v. HoeySupreme Court of the United States · 1938
- Cawker v. DreutzerWisconsin Supreme Court · 1928
- Leser v. BurnetCourt of Appeals for the Fourth Circuit · 1931
- Johnstone v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- John F. White, Administrator D.B.N., C.T.A., of the Estate of Theodore N. Townsend, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1982
- Skidmore v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940