Legal Opinion
Newman v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 28, 1935No. 7301PublishedCited by 24 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
An appeal from the decision of the Board of Tax Appeals, 29 BTA S3, this case involves a deficiency in estate taxes imposed under the Revenue Act of 1926, on account of life insurance policies Edgar Newman had taken out in favor of his wife, Elsa Schwartz Newman, as beneficiary. The Board made findings of fact in substance as follows:
“The petitioners are the duly qualified executors of the estate of Edgar Newman, who died in New Orleans March 9, 1928, and whose estate was administered in the Civil District Court for the Parish of Orleans, State of Louisiana. At the…
2Cases cited32 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
27 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Frank Scofield, Collector of Internal Revenue v. A. J. Lewis and Grace M. LewisCourt of Appeals for the Fifth Circuit · 1958
- Commissioner of Internal Revenue v. Chase Manhattan BankCourt of Appeals for the Fifth Circuit · 1958
- Steen v. CommissionerUnited States Tax Court · 1973
- De Lappe v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
- Anne Harley Kohl and William J. Harley, as Surviving Executors of the Estate of William S. Harley, Deceased, Etc. v. United StatesCourt of Appeals for the Seventh Circuit · 1955
19 more not listed; retrieve them via the Exa API.