Donaldson v. Commissioner
United States Tax Court
Estate Tax -- Gross Estate -- Sec. 811(a), I.R.C. 1939. -- Held, replacement value of insurance policies on life of another where decedent had valuable rights in such policies properly included in gross estate.
1Opinion of the Court
Estate of Ethel M. Donaldson, Deceased, Richard F. Donaldson, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Donaldson v. Commissioner
Docket No. 66771
United States Tax Court
31 T.C. 729; 1959 U.S. Tax Ct. LEXIS 263;
January 16, 1959, Filed
Decision will be entered for the respondent.
Estate Tax -- Gross Estate -- Sec. 811(a), I.R.C. 1939. -- Held, replacement value of insurance policies on life of another where decedent had valuable rights in such policies properly included in gross estate.
Sidney D. Griffith, Esq., and William N. Postlewaite, Esq., for the petitioner.
David…
2Cases cited6 opinions
- Estate of Richard C. Du Pont, Deceased, Wilmington Trust Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Oetting v. SparksOhio Supreme Court · 1923
- Moore v. CommissionerUnited States Board of Tax Appeals · 1935
- Donaldson v. CommissionerUnited States Tax Court · 1959
- Du Pont v. CommissionerUnited States Tax Court · 1952
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