1. Home
  2. Browse Decisions
  3. U.S.
  4. 325 U.S.
  5. 325 U.S. 687 (1945)
 

GOLDSTONE v. UNITED STATES

No. 699.

325 U.S. 687 (1945)

65 S.Ct. 1323

89 L.Ed. 1871

GOLDSTONE ET AL., EXECUTORS, v. UNITED STATES.

Supreme Court of United States.

Decided June 11, 1945.

Attorney(s) appearing for the Case

Mr. Eugene L. Bondy for petitioners.

Mr. Loring W. Post, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key and J. Louis Monarch were on the brief, for the United States.

MR. JUSTICE MURPHY delivered the opinion of the Court.

The question here is whether the proceeds of certain contracts payable upon the death of the decedent to his wife are includible in his gross estate for estate tax purposes under Section 302 (c) of the Revenue Act of 1926, as amended, Internal Revenue Code § 811 (c).1

On June 29, 1933, the Equitable Life Assurance Society of the...

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