Legal Opinion
Broderick v. Keefe
Court of Appeals for the First Circuit
Decided May 14, 1940No. 3513PublishedCited by 14 opinions
1Opinion of the Court
SWEENEY, District Judge.
This is an appeal from a judgment of the District Court for the District of Rhode Island entered in favor of the plaintiffs below. The question presented is whether, after the exhaustion of the $40,000 exemption provided in the statute, the proceeds of two life insurance policies, taken out by the decedent on his own life, should have been included in his gross estate subject to federal estate tax. Both policies are sufficiently similar to treat them as one.
The facts disclose that John W. Keefe, who died on August 3, 1935, was the owner of two insurance policies for…
2Cases cited12 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Brewster v. GageSupreme Court of the United States · 1930
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Helvering v. WinmillSupreme Court of the United States · 1938
- Klein v. United StatesSupreme Court of the United States · 1931
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Bowers v. CommissionerUnited States Tax Court · 1955
- Chase Nat. Bank v. United StatesCourt of Appeals for the Second Circuit · 1940
- United States v. RollinsonDistrict Court, District of Columbia · 1986
- Commissioner of Internal Revenue v. WasherCourt of Appeals for the Sixth Circuit · 1942
- Colonial Trust Co. v. KraemerDistrict Court, D. Connecticut · 1945
9 more not listed; retrieve them via the Exa API.