Legal Opinion
Central Hanover B. & T. Co. v. Commissioner of Int. Rev.
Court of Appeals for the Second Circuit
Decided January 29, 1947No. 120, Docket 20299PublishedCited by 76 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The issue raised by this appeal is of the proper deduction from the gross estate of a deceased wife for property which she “received” by “bequest” from her husband who died less than five years before, and whose estate had paid an estate tax. The facts were stipulated and are as follows. The husband died on April 11, 1937, leaving his wife as executrix and sole legatee; she died on March 5, 1941. She exercised the privilege granted her as executrix to suspend for a year the appraisal of his estate, 2 which was finally appraised at $3,421,672.81. Deductions amounting to…
2Cases cited5 opinions
- Bahr v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Mathewson v. WakeleeSupreme Court of Connecticut · 1910
- Commissioner v. GarlandCourt of Appeals for the First Circuit · 1943
- Bidwell v. BeckwithSupreme Court of Connecticut · 1913
- Davis v. VansandsSupreme Court of Connecticut · 1878
3Cited by76 opinions
- New York Marine & General Insurance v. Lafarge North America, Inc.Court of Appeals for the Second Circuit · 2010
- In re the Accounting of United States Trust Co.New York Court of Appeals · 1957
- Hoffer v. StateWashington Supreme Court · 1988
- Mayfield v. COMMUNITY MED. ASSOC., PANew Jersey Superior Court Appellate Division · 2000
- Abood v. Hospital Ambulance Service, Inc.New York Court of Appeals · 1972
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