Legal Opinion
Burns v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 10, 1949No. 12787, 12811PublishedCited by 25 opinions
1Opinion of the Court
McCORD, Circuit Judge.
This is a petition and cross-petition for review of a decision of the Tax Court sustaining a deficiency assessment in estate taxes against the executors of the estate of James E. Frizzell.
By stipulation between the parties both appeals have been consolidated for our review, since they present substantially similar issues of law and fact.
The main questions presented are: (1) whether a transfer in trust was made “in contemplation of death”, within the meaning of Section 811(c) of the Internal Revenue Code, Title 26 U.S.C.A. § 811(c); and (2) whether, in the event such a…
2Cases cited14 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- United States v. WellsSupreme Court of the United States · 1931
- Hassett v. WelchSupreme Court of the United States · 1938
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Maass v. HigginsSupreme Court of the United States · 1941
9 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- United States v. O'MALLEYSupreme Court of the United States · 1966
- Estate of Gerard v. CommissionersUnited States Tax Court · 1972
- Commissioner of Internal Revenue v. Gidwitz' Estate Gidwitz' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1952
- John J. Round, Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964
- Estate of Ridgely v. United StatesUnited States Court of Claims · 1967
20 more not listed; retrieve them via the Exa API.