Legal Opinion
Commissioner of Internal Revenue v. Copley's Estate
Court of Appeals for the Seventh Circuit
Decided February 26, 1952No. 10426_1PublishedCited by 20 opinions
1Opinion of the Court
MAJOR, Chief Judge.
This is a petition by the Commissioner of Internal Revenue to review and reverse a decision of the Tax Court, entered August 11, 1950, exonerating respondents as the executors of the estate of Ira C. Copley from the payment of a gift tax'for the years 1936 and 1944.
The decedent (sometimes referred to as the taxpayer) and his intended wife, Chloe Davidson-Worley, on April 18, 1931, while in Paris, France, in contemplation of marriage and in consideration thereof entered into an antenuptial agreement by which “the said party of the first part [Copley] hereby agrees to pay to…
2Cases cited11 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Commissioner v. WemyssSupreme Court of the United States · 1945
6 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Rosenthal v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Hambleton v. CommissionerUnited States Tax Court · 1973
- Bradford v. CommissionerUnited States Tax Court · 1960
- White v. United StatesDistrict Court, D. Massachusetts · 1995
- Alexander v. United StatesUnited States Court of Claims · 1981
15 more not listed; retrieve them via the Exa API.