Legal Opinion
Farwell v. United States
Court of Appeals for the Seventh Circuit
Decided April 4, 1957No. 11894PublishedCited by 10 opinions
1Opinion of the Court
SCHNACKENBERG, Circuit Judge.
Plaintiffs filed their complaint in the district court seeking recovery -of federal estate taxes assessed against and collected from the estate of Mark S. Willing, deceased. He is hereinafter referred to as the decedent. Suitable pleadings were filed and the facts were stipulated. After a hearing, the district court entered judgment for defendant, and plaintiffs have appealed.
We now relate the facts.
In October 1921, the decedent, then 43 years old, took out ten insurance policies on his life, each in the amount of $10,-000. Each policy provided that the face…
2Cases cited3 opinions
- Gurnett v. Mutual Life InsuranceIllinois Supreme Court · 1934
- Delaney v. DelaneyIllinois Supreme Court · 1898
- The Franklin Life Insurance Company v. Marnell Falkingham, and Citizens National Bank of WacoCourt of Appeals for the Seventh Circuit · 1956
3Cited by10 opinions
- Estate of Grant H. Piggott, Deceased, David S. Piggott and Albert F. Piggott, Co-Administrators v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
- Hall v. WheelerDistrict Court, D. Maine · 1959
- Crosley v. CommissionerUnited States Tax Court · 1966
- Rhode Island Hospital Trust Co. v. United StatesDistrict Court, D. Rhode Island · 1965
- Estate of Margrave v. CommissionerUnited States Tax Court · 1978
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