1. Home
  2. Browse Decisions
  3. F.2d
  4. 196 F.2d
  5. 196 F.2d 813 (1952)
 

COMMISSIONER OF INTERNAL REVENUE v. GIDWITZ' ESTATE

No. 10370-1.

196 F.2d 813 (1952)

COMMISSIONER OF INTERNAL REVENUE v. GIDWITZ' ESTATE et al. GIDWITZ' ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Seventh Circuit.

May 12, 1952.

Attorney(s) appearing for the Case

Ellis N. Slack, Acting Asst. Atty. Gen., Carolyn R. Just, Helen Goodner, Special Assts. to the Atty. Gen., for Commissioner.

Sidney U. Hiken, Harry R. Hurvitz and Morris W. Needlman, all of Chicago, Ill. (Hurvitz & Needlman and Gottlieb and Schwartz, all of Chicago, Ill., of counsel), for Estate of Gidwitz.

Before KERNER, DUFFY and SWAIM, Circuit Judges.

SWAIM, Circuit Judge.

These two cases involve a petition and a cross-petition, both seeking a review of a decision of the Tax Court of the United States, 14 T.C. 1263, which determined that there was a deficiency in estate taxes in the amount of $33,541.04 against the estate of Jacob Gidwitz, deceased.

The Tax Court determined that a transfer in trust made by the decedent on December 30, 1936, was made in contemplation of death...

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