Legal Opinion
First Trust & Deposit Co. v. Shaughnessy
Court of Appeals for the Second Circuit
Decided April 8, 1943No. 157PublishedCited by 47 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This appeal is from a judgment dismissing a complaint, entered upon a verdict directed by the judge at the conclusion of the trial. The plaintiffs were the executors of one, Ballard, and the action was against a collector of internal revenue to recover estate taxes erroneously collected. The question was whether Ballard had transferred nine insurance policies on his own life to his wife “in contemplation of death” within the meaning of § 302(c) of the Revenue Act of 1926, as amended, 26 U.S.C.A. Int.Rev.Acts, page 228. In all the policies the decedent’s wife was the…
2Cases cited4 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Del Vecchio v. BowersSupreme Court of the United States · 1935
- Commercial Molasses Corp. v. New York Tank Barge Corp.Supreme Court of the United States · 1941
- New York Life Insurance v. GamerSupreme Court of the United States · 1938
3Cited by47 opinions
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Young & Rubicam, Inc. v. The United StatesUnited States Court of Claims · 1969
- Vanderlip v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Estate of Gerard v. CommissionersUnited States Tax Court · 1972
- Estate of Ridgely v. United StatesUnited States Court of Claims · 1967
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