Legal Opinion
Forster v. Sauber
Court of Appeals for the Seventh Circuit
Decided November 4, 1957No. 12074PublishedCited by 1 opinion
1Opinion of the Court
LINDLEY, Circuit Judge.
The only question raised in this appeal from a decision of the United States District Court is whether, under Section 811(c) (1) (B) of the Internal Revenue Code of 1939, 26 U.S.C. (1952 Ed.), § 811, the gross estate of the decedent for federal tax purposes includes the value, at the date of the decedent’s death, of two survivorship annuity contracts, which she purchased during her lifetime.
The decedent, Mrs. Elizabeth Arms, in December, 1948, and April, 1949, purchased two annuities, one from the Travelers’ Insurance Company for a premium of $38,872.13, and one from…
2Cases cited7 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Commissioner of Internal Revenue v. CliseCourt of Appeals for the Ninth Circuit · 1941
- Mearkle's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Higgs' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- Commissioner of Internal Rev. v. Wilder's EstateCourt of Appeals for the Fifth Circuit · 1941
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Forster v. SauberCourt of Appeals for the Seventh Circuit · 1957