Legal Opinion
Estate of Ross H. Compton, Deceased, by First National Bank of Middletown v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided April 7, 1976No. 75-1793PublishedCited by 10 opinions
1Opinion of the Court
PECK, Circuit Judge.
This appeal challenges a tax court decision upholding the determination of the Commissioner of Internal Revenue that decedent’s estate tax return showed a deficiency of $6,992.42.
The facts of the case were largely stipulated. The decedent was employed by Armco Steel Corporation as a project engineer from 1959 until his death on January 17, 1971. As a fringe benefit of this employment, decedent was issued two group term life insurance policies, all premiums to be paid by Armco. On August 1, 1960, Equitable Life Assurance Society of the United States issued a group term…
2Cases cited9 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Cleveland Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Landorf v. United StatesUnited States Court of Claims · 1969
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Russell E. Hutchinson, Phillip E. Hutchinson and Richard A. Hutchinson, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Estate of Kopperman v. CommissionerUnited States Tax Court · 1978
- Grover H. Hope, of the Estate of Beverly J. Hope, Deceased v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1982
- Estate of James R. Lowe, Deceased. Crocker National Bank, James R. Lowe, Jr. And Margot H. Lowe, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- American Fletcher National Bank & Trust Co. v. United StatesUnited States Court of Claims · 1979
5 more not listed; retrieve them via the Exa API.