Legal Opinion
Helvering v. Proctor
Court of Appeals for the Second Circuit
Decided January 12, 1944No. 166, 76PublishedCited by 23 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
These appeals (petitions to review) are from two orders of the Tax Court, expunging deficiencies in estate taxes, assessed against executors of two decedent estates under the following circumstances. In Proctor’s case the testatrix on December 18th, 1923, had executed two deeds, by one of which she transferred securities to trustees to pay the income to herself for life, and at her death to divide the principal into two equal parts, the principal of one of which they were to pay over to her son “in absolute property”, and the income of the other they were to pay over to…
2Cases cited9 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Klein v. United StatesSupreme Court of the United States · 1931
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Industrial Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1947
- Defense Supplies Corp. v. Lawrence Warehouse Co.Supreme Court of the United States · 1949
- Hall v. CommissionerUnited States Tax Court · 1946
- Commissioner of Internal Revenue v. Hall's EstateCourt of Appeals for the Second Circuit · 1946
18 more not listed; retrieve them via the Exa API.