Legal Opinion
Estate of Skifter v. Commissioner
Court of Appeals for the Second Circuit
Decided October 19, 1972No. 72, Docket 72-1445PublishedCited by 13 opinions
1Opinion of the Court
LUMBARD, Circuit Judge:
The Commissioner of Internal Revenue appeals from a decision of the Tax Court holding that proceeds of nine insurance policies on decedent’s life were not includible in decedent’s estate. The Tax Court, 56 T.C. 1190, held incorrect the Commissioner’s inclusion of these *701proceeds in decedent’s gross estate and his assessment of a deficiency thereon.
In 1961 Hector Skifter, the decedent, assigned all his interest in nine insurance policies on his life to his wife Naomi, effectively making her the owner of those policies. Skifter retained no interest in the policies and…
2Cases cited8 opinions
- Porter v. CommissionerSupreme Court of the United States · 1933
- United States v. O'MALLEYSupreme Court of the United States · 1966
- White v. PoorSupreme Court of the United States · 1935
- Lober v. United StatesSupreme Court of the United States · 1953
- Commissioner of Internal Revenue v. Chase Nat. BankCourt of Appeals for the Second Circuit · 1936
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Estate of John J. Connelly, Sr. (Deceased) and Ellen C. King v. United StatesCourt of Appeals for the Third Circuit · 1977
- American National Bank & Trust Company, Not Personally, but as of the Estate of Robert C. Usher, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1979
- Rose v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Sue Ann Hunter, Marie Joyce Kotsonis, L. Fargo Richardson and the L. F. Richardson Foundation v. The United States of AmericaCourt of Appeals for the Eighth Circuit · 1980
- Estate of Goodwyn v. CommissionerUnited States Tax Court · 1973
8 more not listed; retrieve them via the Exa API.