Legal Opinion
United States v. Molly G. Bess
Court of Appeals for the Third Circuit
Decided May 20, 1957No. 19-1430PublishedCited by 18 opinions
1Opinion of the Court
BIGGS, Chief Judge.
The court below gave judgment in favor of the United'States against the defendant, Molly G. Bess, widow of Herman Bess, on the theory that under Section 311 of the 1939 Code, 26 U.S.C.A. (I.R.C.1939) § 311, the defendant was a transferee of property of a taxpayer, her husband, who owed the government delinquent income taxes.
The facts are not in dispute. The defendant’s husband died on June 29, 1950. At the time of his death there were in force eight insurance policies on his life. Seven of the policies were issued during 1934, 1935, 1936, and 1937. The eighth, a group…
2Cases cited10 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Central Bank of Washington v. HumeSupreme Court of the United States · 1888
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Pearlman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1946
- Sullivan v. MaroneyNew Jersey Court of Chancery · 1909
5 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States v. BessSupreme Court of the United States · 1958
- Commissioner v. SternSupreme Court of the United States · 1958
- D.H.R. Construction Co. v. DonnellySupreme Court of Connecticut · 1980
- United States v. Louis H. MitchellCourt of Appeals for the Fifth Circuit · 1965
- United States v. Elta Mae Christensen, Etc.Court of Appeals for the Ninth Circuit · 1959
13 more not listed; retrieve them via the Exa API.