Legal Opinion
Commission of Internal Revenue v. Dwight's Estate
Court of Appeals for the Second Circuit
Decided June 3, 1953No. 205, Docket 22578PublishedCited by 23 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The Tax Court, with four judges dissenting, held that there is an overpayment of the estate tax in the amount of $173,-353.28 since the Commissioner had erred in including in the decedent’s gross estate the value of two trusts established by him during his lifetime. 17 T.C. 1317. The findings of fact by the Tax Court may be summarized as follows:
The decedent, Arthur S. Dwight, who at the time of his death on April 1, 1946, was a resident of the State of New York, on March 15, 1930, married Anne Howard Chapin who had had six children by a previous marriage. All…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- De Brauwere v. . De BrauwereNew York Court of Appeals · 1911
- Wanamaker v. . WeaverNew York Court of Appeals · 1903
- Garlock v. GarlockNew York Court of Appeals · 1939
- Pugh v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
11 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Ferrer v. CommissionerUnited States Tax Court · 1961
- Oxford Commercial Corp. v. LandauNew York Court of Appeals · 1963
- Pardee v. CommissionerUnited States Tax Court · 1967
18 more not listed; retrieve them via the Exa API.