Legal Opinion
United States v. Rhode Island Hospital Trust Company
Court of Appeals for the First Circuit
Decided January 11, 1966No. 6618_1PublishedCited by 61 opinions
1Opinion of the Court
COFFIN, Circuit Judge.
This appeal presents the question whether the proceeds of a life insurance policy on decedent’s life are properly includable in the gross estate of the decedent by reason of the alleged possession at his death of “any of the incidents of ownership, exercisable either alone or in conjunction with any other person”, under Section 2042 of the Internal Revenue Code of 1954, 26 U.S.C. § 2042. 1
The Commissioner of Internal Revenue having included the proceeds of an insurance policy on the life of Holton W. Horton (decedent) in his gross estate and the sum of $14,185.85 in…
2Cases cited17 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- Collino v. CommissionerUnited States Tax Court · 1956
- National Metropolitan Bank v. United StatesUnited States Court of Claims · 1950
- Schongalla v. HickeyCourt of Appeals for the Second Circuit · 1945
12 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Underhill v. CommissionerUnited States Tax Court · 1966
- Estate of James H. Lumpkin, Jr., Deceased. Christine T. Hamilton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
- Schwager v. CommissionerUnited States Tax Court · 1975
- Estate of Lumpkin v. CommissionerUnited States Tax Court · 1971
- Landorf v. United StatesUnited States Court of Claims · 1969
56 more not listed; retrieve them via the Exa API.