1. Home
  2. Browse Decisions
  3. F.2d
  4. 89 F.2d
  5. 89 F.2d 553 (1937)
 

HELVERING v. NORTHWESTERN NAT. BANK & TRUST CO.

No. 10779.

89 F.2d 553 (1937)

HELVERING v. NORTHWESTERN NAT. BANK & TRUST CO. OF MINNEAPOLIS et al.

Circuit Court of Appeals, Eighth Circuit.

April 14, 1937.

Attorney(s) appearing for the Case

Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (James W. Morris, Asst. Atty. Gen., and Morrison Shafroth, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for petitioner.

Grant L. Martin, of Minneapolis, Minn. (Leland W. Scott, Harry A. Blackmun, and Junell, Fletcher, Dorsey, Barker & Colman, all of Minneapolis, Minn., on the brief), for respondents.

Before STONE, GARDNER, and WOODROUGH, Circuit Judges.

GARDNER, Circuit Judge.

This is a petition filed by the Commissioner of Internal Revenue to review two decisions of the United States Board of Tax Appeals in fourteen separate cases involving the federal estate tax liability of the estate of Harry E. Pence, deceased, and transferee liability of recipients of proceeds of insurance upon the decedent's life. Deceased died at Minneapolis, Minn., March 29, 1933. His estate is in process of administration by the probate...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases