Legal Opinion
Maass v. Higgins
Supreme Court of the United States
Decided March 3, 1941No. Nos. 274, 510, 511PublishedCited by 103 opinions
1Opinion of the CourtJustice Roberts
In these cases we must decide whether, where an executor avails himself of the option extended by the estate tax law to value a decedent’s gross estate as of one year after the decedent’s death, rents, dividends, and interest received and accrued during the year are to be added to the value of the property to which they are attributable and included in the value of the gross estate. The question arises under § 302 (j) of the Revenue Act of 1926 as added by § 202 (a) of the Revenue Act of 1935.
No. 274 is a suit against the Collector to recover an overpayment of tax. The complaint alleged that…
2Cases cited3 opinions
- Saks v. HigginsDistrict Court, S.D. New York · 1939
- Clark v. United StatesDistrict Court, D. Maryland · 1940
- Saks v. HigginsCourt of Appeals for the Second Circuit · 1940
3Cited by103 opinions
- Hort v. CommissionerSupreme Court of the United States · 1941
- United States v. O'MALLEYSupreme Court of the United States · 1966
- First Charter Financial Corp., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the First Circuit · 1982
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1991
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
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