Legal Opinion
Grant v. Smyth
District Court, N.D. California
Decided July 1, 1954No. Civ. No. 31582PublishedCited by 5 opinions
1Opinion of the Court
HAMLIN, District Judge.
This is an action by plaintiff, as executor of his wife’s will, to recover an alleged overpayment of estate tax. The facts are not in dispute and were stipulated at the trial.
Mrs. Grant purchased fourteen annuities in 1938 and 1939 aggregating in cost $390,000. The insurance companies agreed to pay to Mr. and Mrs. Grant jointly, during Mrs. Grant’s lifetime, $20,744.52 per year. After the death of Mrs. Grant, Mr. Grant if he survived was to receive the same amount per year for the remainder of his life. These contracts were “single premium nonparticipating and…
2Cases cited8 opinions
- Commissioner of Internal Revenue v. CliseCourt of Appeals for the Ninth Circuit · 1941
- Higgs v. CommissionerUnited States Tax Court · 1949
- Mearkle's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Higgs' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- Commissioner of Internal Rev. v. Wilder's EstateCourt of Appeals for the Fifth Circuit · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Christiernin v. ManningDistrict Court, D. New Jersey · 1956
- Forster v. SauberCourt of Appeals for the Seventh Circuit · 1957
- Forster v. SauberCourt of Appeals for the Seventh Circuit · 1957
- Grant v. SmythCourt of Appeals for the Ninth Circuit · 1955
- Spencer Grant, of the Last Will and Testament of Blanche Kelleher Grant, Deceased, and v. James G. Smyth, Former Collector of Internal Revenue, AndCourt of Appeals for the Ninth Circuit · 1955