Legal Opinion
Scott v. Commissioner
Court of Appeals for the Ninth Circuit
Decided March 14, 1967No. Nos. 20391-20393PublishedCited by 10 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge.
These are petitions to review a decision of the Tax Court of the United States. The principal question presented is, to what extent are the proceeds of life insurance policies upon the life of a deceased husband to be excluded from his estate for purposes of the federal estate tax in a case in which the policies had been community property of the husband and his wife under California law, but the wife predeceased the husband and disposed of her interest in the policies by her will.
The facts are not disputed and are embodied in a stipulation. ' Raymond B. Scott and Ruth…
2Cases cited21 opinions
- Gudelj v. GudeljCalifornia Supreme Court · 1953
- Lang v. CommissionerSupreme Court of the United States · 1938
- New York Life Insurance v. Bank of ItalyCalifornia Court of Appeal · 1923
- Travelers Insurance v. FancherCalifornia Supreme Court · 1933
- Randall v. Department of InstitutionsCalifornia Supreme Court · 1946
16 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Cavenaugh v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Estate of Alto B. Cervin, Deceased, Bennett W. Cervin, & Nita-Carol Cervin Miskovitch v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1997
- Donald Scott v. Commissioner of Internal Revenue, Robert Scott v. Commissioner of Internal Revenue, Estate of Burt Edsall, Deceased, Mary E. Edsall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1967
- Estate of Silverman v. CommissionerUnited States Tax Court · 1973
- Estate of Cervin v. CommissionerUnited States Tax Court · 1994
5 more not listed; retrieve them via the Exa API.