Legal Opinion
Kaufmann v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided October 1, 1930No. 4323PublishedCited by 6 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This is an appeal from an order of redetermination of the United States Board of Tax Appeals that there were deficiencies in the returns of the taxpayer for the years 1920 and 1921.
Jacob Kaufmann died testate November 1, 1905, leaving a widow, Augusta Kaufmann, and five sons. He left a large estate consisting of real estate, stocks, and other personal property together with $320,000 of life insurance payable to Ms wife as beneficiary.
After making certain specific bequests, he devised the residue of his estate to his wife, Augusta Kaufmann, for life, in lien of dower,…
2Cases cited14 opinions
- Yeager's EstateSupreme Court of Pennsylvania · 1922
- Connell's EstateSupreme Court of Pennsylvania · 1925
- Baltzell v. MitchellCourt of Appeals for the First Circuit · 1925
- Reese v. Philadelphia Trust, Safe Deposit & InsuranceSupreme Court of Pennsylvania · 1907
- Crosetti's EstateSupreme Court of Pennsylvania · 1905
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Central Life Assur. Soc., Mut. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Commissioner v. FreulerCourt of Appeals for the Ninth Circuit · 1933
- Roxburghe v. BurnetCourt of Appeals for the D.C. Circuit · 1932
- Burnet v. WhitcombCourt of Appeals for the D.C. Circuit · 1933
- Mountain Producers Corp. v. CommissionerCourt of Appeals for the Tenth Circuit · 1937
1 more not listed; retrieve them via the Exa API.