Legal Opinion
Hoover v. United States
United States Court of Claims
Decided January 20, 1960No. 65-58PublishedCited by 5 opinions
1Opinion of the Court
LITTLETON, Judge (Retired).
The principal question here is whether certain gifts made by decedent, Bragg Hoover, to her four children during the period of three years before her death in 1952 were made “in contemplation of death.” The Commissioner of Internal Revenue included such gifts in the gross estate of decedent for estate tax purposes, pursuant to Sections 811(c) (1) (A) and 811 (i) of the Internal Revenue Code of 1939, as amended. 1
Section 811(c) (1) (A) provides:
“§ 811. Gross estate. The value of the gross estate of the decedent shall be determined by including the value at the time…
2Cases cited23 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Becker v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
- Estate of Johnson v. CommissionerUnited States Tax Court · 1948
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1945
- Rea v. HeinerDistrict Court, W.D. Pennsylvania · 1925
18 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Fatter v. UsryDistrict Court, E.D. Louisiana · 1967
- Kahn v. United StatesDistrict Court, N.D. Georgia · 1972
- Rifkind v. United StatesUnited States Court of Claims · 1984
- Estate of Schwab v. CommissionerUnited States Tax Court · 1981
- Estate of Brown v. CommissionerUnited States Tax Court · 1960