Legal Opinion
Corbett Investment Co. v. Helvering
Court of Appeals for the D.C. Circuit
Decided January 7, 1935No. 6218PublishedCited by 15 opinions
1Opinion of the Court
GRONER, Associate Justice.
Petitioner is an Oregon corporation. In 1903 Henry W. Corbett, a resident of Portland, Or., died testate leaving surviving him a widow and three grandsons. His will bequeathed to the widow $150,000 in cash, the use, tax free, of certain parcels of real estate, and the annual sum of $12,000 for her natural life, to be paid monthly out of the “income and rents” from the testator’s real property. These provisions for the widow were in lieu of dower. The will bequeathed and devised to the three grand sons, subject to the charge upon the rents from the real estate, all…
2Cases cited5 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Warner v. WalshCourt of Appeals for the Second Circuit · 1926
- Commissioner v. John C. Moore Corp.Court of Appeals for the Second Circuit · 1930
- Scott v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1928
3Cited by15 opinions
- John C. W. Dix and Caroline W. Dix v. Commissioner of Internal Revenue, George E. Dix v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Garvey, Inc. v. United StatesUnited States Court of Claims · 1983
- Citizens Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1941
- Helvering v. LouisCourt of Appeals for the D.C. Circuit · 1935
- Kaufman's, Inc. v. CommissionerUnited States Tax Court · 1957
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