Legal Opinion
First National Bank of Oregon, of the Estate of Fred M. Slade, Deceased v. United States
Court of Appeals for the First Circuit
Decided December 3, 1973No. 72-2994PublishedCited by 18 opinions
1Opinion of the Court
CHOY, Circuit Judge:
Appellant, First National Bank of Oregon, is the executor of the estate of Fred M. Slade, deceased. It seeks a refund of federal estate taxes paid as a result .of the inclusion in the decedent’s gross estate of the proceeds of two insurance policies which were denominated gifts in contemplation of death by the Internal Revenue Service.
In 1966 the decedent had his wife sign the applications for two twenty-year term insurance policies on his life. This was done at the urging of his insurance agent who explained that such a purchase could exempt the proceeds from federal…
2Cases cited7 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Estate of Coleman v. CommissionerUnited States Tax Court · 1969
- The Detroit Bank & Trust Company, of the Estate of Fred W. Ritter, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1972
- Gorman v. United StatesDistrict Court, E.D. Michigan · 1968
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Michael D. Lee v. the Rogers Agency, C. Michael Rogers, and New York Life Insurance Company, Texas Court of Appeals, 6th District (Texarkana)2016
- Estate of Kurihara v. CommissionerUnited States Tax Court · 1984
- Estate of Joseph Leder, Deceased, Jeanne Leder v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1989
- Estate of Leder v. CommissionerUnited States Tax Court · 1987
- Estate of Joan Schnack, Deceased, and William D. Schnack v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
13 more not listed; retrieve them via the Exa API.