Legal Opinion
Helvering v. Tyler
Court of Appeals for the Eighth Circuit
Decided April 29, 1940No. 11608PublishedCited by 19 opinions
1Opinion of the Court
-WOODROUGH, Circuit Judge.
This appeal is taken from a decision of the Board of Tax Appeals, entered May 26, 1939, and has been brought to this court by the Commissioner’s petition for review. The Board entered a memorandum opinion, and as its findings are not reported they must be set forth as follows:
“Mellott: This proceeding involves a deficiency in estate tax in the amount of $11,-405.38. The sole question is whether $40,-000 paid to decedent’s widow by the Prudential Insurance Co. under a policy taken out by the decedent three months before the date of his death should, or should not,…
2Cases cited2 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Keller v. CommissionerUnited States Board of Tax Appeals · 1939
3Cited by19 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Goetchius v. CommissionerUnited States Tax Court · 1951
- District of Columbia v. Seven-Up Washington, Inc.Court of Appeals for the D.C. Circuit · 1954
- Hughes v. Sun Life Assur. Co. of CanadaCourt of Appeals for the Seventh Circuit · 1946
- United States v. StoverDistrict Court, W.D. Missouri · 2010
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