Legal Opinion
Gwinn v. Commissioner
Supreme Court of the United States
Decided December 5, 1932No. 31PublishedCited by 62 opinions
1Opinion of the CourtJustice McReynolds
June —, 1915, J. H. Gwinn, the petitioner here, and his mother, Mrs. M. A. Gwinn, residents of California, acquired by equal contributions certain property, as joint tenants with the right of survivorship, which they continued to hold until her death, October 5,1924. He is the beneficiary of the estate and in possession of its assets.
The Revenue Act approved June 2, 1924, c. 234, 43 Stat. 253, 304 (U. S. C., Title 26, § 1094) provides—
“ Sec. 302. The value of the gross estate of the decedent shall be determined by including the' value at the time of his death of all property, real or…
2Cases cited12 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- Untermyer v. AndersonSupreme Court of the United States · 1928
7 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Porter v. CommissionerSupreme Court of the United States · 1933
- United States v. JacobsSupreme Court of the United States · 1939
- Tenhet v. BoswellCalifornia Supreme Court · 1976
- In Re the Estate of WeidenNew York Court of Appeals · 1933
- Dimock v. CorwinCourt of Appeals for the Second Circuit · 1938
57 more not listed; retrieve them via the Exa API.