Legal Opinion
Latty v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 16, 1933No. 6085PublishedCited by 41 opinions
1Opinion of the Court
HICKENLOOPER, Circuit Judge.
This cause involves a question of construction of section 303 of the Internal Revenue Act of 1924, e. 234, 43 Stat. 263 (26 US €A § 1095 note), pertaining to the estate tax, which section provides in part as stated in the note.
Samuel D. Latty, of Lakewood, Ohio, died testate on January 31, 1926, leaving surviving him his widow, Lillian T. Latty, and a daughter by a previous marriage, Helen Marie Latty Jackson. Under date of December 1, 1923,. the testator had entered into a written contract with his daughter whereby, in consideration of her agreement to make no…
2Cases cited5 opinions
- Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Ferguson v. DicksonCourt of Appeals for the Third Circuit · 1924
- Safe Deposit & Trust Co. v. TaitDistrict Court, D. Maryland · 1923
- Schuette v. BowersCourt of Appeals for the Second Circuit · 1930
- Phillips v. GnichtelCourt of Appeals for the Third Circuit · 1928
3Cited by41 opinions
- Goetchius v. CommissionerUnited States Tax Court · 1951
- United States v. MitchellCourt of Appeals for the Seventh Circuit · 1934
- Bank of New York v. United StatesCourt of Appeals for the Third Circuit · 1975
- Giannini v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
- Carney v. BenzCourt of Appeals for the First Circuit · 1937
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