Legal Opinion
Goodman v. Granger
Court of Appeals for the Third Circuit
Decided April 12, 1957No. 12005PublishedCited by 21 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
When does the federal estate tax attach?
More specifically stated, when does such tax attach to a decedent-employee’s contractual right to annual deferred compensation payments from his employer, payable to his estate after his death?
That problem, of first impression, is presented by this appeal by the government from a judgment in favor of the taxpayer, Eleanor D. Goodman, adminis-tratrix of the estate of Jacques Blum, deceased, in a suit brought by her in the District Court for the Western District of Pennsylvania to recover estate, taxes *266and interest alleged to have…
2Cases cited11 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Edwards v. SlocumSupreme Court of the United States · 1924
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
6 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
- Worthen v. United StatesDistrict Court, D. Massachusetts · 1961
- Wadewitz v. CommissionerUnited States Tax Court · 1963
- Estate of Fried v. CommissionerUnited States Tax Court · 1970
- James Gray, Under the Last Will and Testament of Hamilton Gray, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1969
16 more not listed; retrieve them via the Exa API.