Legal Opinion
Commissioner of Internal Revenue v. Hallock
Court of Appeals for the Sixth Circuit
Decided March 13, 1939No. 7666-7668PublishedCited by 8 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
Petitions by the Commissioner of Internal Revenue to review orders of the United States Board of Tax Appeals redetermining and disallowing estate taxes of $6,096.97 against the estate -of Henry Hallock, deceased, No. 7667, and disallowing a transferee tax for the same amount of the respondents in Nos. 7666 and 7668 as transferees of the estate. 34 B.T.A. 575.
The questions for decision are (1) whether, under Section 302(c) of the Revenue Act-of 1926, c. 27, 44 Stat. 9, 70, as amended, U.S.C.A., Title 26, § 411(c), the value of the remainder interest in a trust estate…
2Cases cited10 opinions
- Klein v. United StatesSupreme Court of the United States · 1931
- Helvering v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
- Becker v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
- Houghton v. PayneSupreme Court of the United States · 1904
- United States v. First Nat. Bank of DetroitSupreme Court of the United States · 1914
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Kritz EstateSupreme Court of Pennsylvania · 1956
- Altmaier v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Christensen Estate, Pennsylvania Court of Common Pleas, Philadelphia County1957
- Helvering v. HallockSupreme Court of the United States · 1940
3 more not listed; retrieve them via the Exa API.