Legal Opinion
Loughridge's Estate v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Loughridge's Estate
Court of Appeals for the Tenth Circuit
Decided October 9, 1950No. 3993, 3994PublishedCited by 36 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
The separate petitions of Marjorie Mead Loughridge, executrix of the estate of Paul Loughridge, deceased, and of the Commissioner of Internal Revenue, bring here for review a decision of the Tax Court determining questions relating to the liability of the estate of Paul Loughridge for estate taxes.
Section 811(d) of the Internal Revenue Code, 26 U.S.C.A. § 811(d), relates to the taxation of revocable trusts. Subsection 2 thereof provides in presently pertinent part that the value of the gross estate of a decedent for estate tax purposes shall include the value of all…
2Cases cited5 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Wilson v. CommissionerUnited States Tax Court · 1949
- Estate of Loughridge v. CommissionerUnited States Tax Court · 1948
- Popplewell v. StevensonCourt of Appeals for the Tenth Circuit · 1949
3Cited by36 opinions
- Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Wier v. CommissionerUnited States Tax Court · 1951
- Archbold Van Beuren v. Martin M. McLoughlin (Former Acting Collector of Internal Revenue), DefendnatsCourt of Appeals for the First Circuit · 1959
- Corning v. CommissionerUnited States Tax Court · 1955
- Fruehauf v. CommissionerUnited States Tax Court · 1968
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