Legal Opinion
Sue Fein, Personal Representative of the Estate of Richard Fein v. United States
Court of Appeals for the Eighth Circuit
Decided May 3, 1984No. 83-1868PublishedCited by 14 opinions
1Opinion of the Court
ARNOLD, Circuit Judge.
In 1977, Richard Fein gave an insurance policy on his own life to his wife. He died about three months later. The Internal Revenue Service applied a provision of the Revenue Act of 1978 to this gift and included the proceeds of the policy in Mr. Fein’s estate for tax purposes. The issue in this case is the constitutionality of this retroactive application of the 1978 Act to the 1977 transfer. The District Court 1 565 F.Supp. 41 found this application constitutional. We affirm.
I
On January 4, 1977, the decedent took out a policy on his own life. He gave the policy to his…
2Cases cited7 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Milliken v. United StatesSupreme Court of the United States · 1931
- Untermyer v. AndersonSupreme Court of the United States · 1928
- United States v. DarusmontSupreme Court of the United States · 1981
- Leroy and Leona Buttke v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Don M. Davis, as of the Estate of Ethlyn M. Davis, Appellee/cross-Appellant v. Merrill Lynch, Pierce, Fenner & Smith, Inc., Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1990
- Estate of Richard S. Ekins, Deceased, Cora M. Ekins, and Bank of Wheaton, Trustee and Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1986
- Gunther v. DubnoSupreme Court of Connecticut · 1985
- Ralph D. Furlong and Jacqueline L. Furlong v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
9 more not listed; retrieve them via the Exa API.