Legal Opinion
Estate of Joan Schnack, Deceased, and William D. Schnack v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 25, 1988No. 87-7169PublishedCited by 10 opinions
1Opinion of the Court
NELSON, Circuit Judge:
FACTUAL AND PROCEDURAL BACKGROUND
The crux of this controversy involves whether decedent exercised control over the purchase of life insurance sufficient to trigger the application of 26 U.S.C. § 2035(a). 1 Joan Schnack lived in Sparks, Nevada where she managed the Schnacks’ co-owned businesses, and William Schnack lived in Weeds, California where he maintained a medical practice. Joan and William maintained one bank account, a joint checking account with rights of survivor-ship in Yreka, California. The bank account was funded with earnings from both partners and with…
2Cases cited11 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Bel v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Estate of Russell E. Hutchinson, Phillip E. Hutchinson and Richard A. Hutchinson, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Estate of Coleman v. CommissionerUnited States Tax Court · 1969
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Pacific First Federal Savings Bank v. Commissioner Internal Revenue ServiceCourt of Appeals for the First Circuit · 1992
- Beryl P. Williamson v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
- Atlantic Belgrave Film Associates v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1993
- Beryl P. Williamson v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
- Dirkes v. CommissionerCourt of Appeals for the Sixth Circuit · 2002
5 more not listed; retrieve them via the Exa API.