Legal Opinion
Goldstone v. United States
Supreme Court of the United States
Decided October 8, 1945No. 699PublishedCited by 101 opinions
1Opinion of the CourtJustice Murphy
The question here is whether the proceeds of certain contracts payable upon the death of the decedent to his wife are includible in his gross estate for estate tax purposes under Section 302 (c) of the Revenue Act of 1926, as amended, Internal Revenue Code § 811 (c).
On June 29,1933, the Equitable Life Assurance Society of the United States issued two contracts for which the decedent paid sums aggregating $26,500:(1) The first contract, for which the decedent paid a single premium of $14,357.08, insured the decedent’s life for $18,928, payable upon death to his wife or, if she predeceased him,…
2Cases cited9 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Fidelity-Philadelphia Trust Co. v. RothensiesSupreme Court of the United States · 1945
- Commissioner v. Estate of FieldSupreme Court of the United States · 1945
4 more not listed; retrieve them via the Exa API.
3Cited by101 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Estate of Spiegel v. CommissionerSupreme Court of the United States · 1949
- Goetchius v. CommissionerUnited States Tax Court · 1951
- Estate of Arthur Chase Shafer, Deceased, Chase Shafer, Co-Executor, and Resor Shafer, Co-Executor v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Fidelity-Philadelphia Trust Co. v. SmithSupreme Court of the United States · 1958
96 more not listed; retrieve them via the Exa API.