Legal Opinion
Helvering v. Miller
Court of Appeals for the Second Circuit
Decided February 4, 1935No. 225PublishedCited by 5 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The Commissioner appeals from an order of the Board of Tax Appeals which refused to surcharge the defendants, executors of one Charles G. Miller, with the full value of certain shares of stock in an English company. The case hinges upon whether the shares were held jointly or in common; if jointly, their whole value was part of Miller’s estate when he died (section 302 (e) of the Act of 1926, 26 USCA § 1094 (e) ;■ if in common,.the estate comprised only the value of his aliquot part. Miller had originally held the shares singly, but in 1923 for some undisclosed reason…
2Cases cited11 opinions
- In Re the Appraisal Under the Transfer Tax Acts of the Property of KimberlyNew York Court of Appeals · 1896
- Early v. RichardsonSupreme Court of the United States · 1930
- Johnston v. LaflinSupreme Court of the United States · 1881
- Ohio Valley National Bank v. HulittSupreme Court of the United States · 1907
- Overheiser v. . LackeyNew York Court of Appeals · 1913
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3Cited by5 opinions
- Buhl v. KavanaghCourt of Appeals for the Sixth Circuit · 1941
- Hoxie v. PageDistrict Court, D. Rhode Island · 1938
- Helvering v. Talbott's EstateCourt of Appeals for the Fourth Circuit · 1940
- Page v. HoxieCourt of Appeals for the First Circuit · 1939
- Estate of Giacopuzzi v. CommissionerUnited States Tax Court · 1970