ESTATE OF WILDER

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Mearkle's Estate v. Commissioner of Internal Revenue, 129 F.2d 386 (3d Cir. 1942)
  …indistinguishable with the one presented here, that the value of the annuities is to be included in decedent’s estate for estate tax purposes. Commissioner of Internal Revenue v. Wilder’s Estate, 5 Cir., 1941, 118 F. 2d 281, certiorari denied 1941, 314 U.S. 634, 62 S.Ct. 67, 86 L.Ed.-; Commissioner of Internal Revenue v. Clise, 9 Cir., 1941, 122 F. 2d 998, certiorari denied 1942, 62 S.Ct. 914, 86 L.Ed. -. Even without the authority of these decisions in the other Circuits we should be constrained to reach…
• Burr v. Commissioner of Internal Revenue, 156 F.2d 871 (2d Cir. 1946)
  …o a simple annuity with principal payable at death, a transfer which — even when irrevocable — is taxable under § 811(c). C. I. R. v. Clise, supra; C. I. R. v. Wilder’s Estate, 5 Cir., 118 F. 2d 281, certiorari denied Wilder’s Estate v. C. I. R., 314 U.S. 634, 62 S.Ct. 67, 86 L.Ed. 509. Since we think the insurance policies taxable on these grounds, we do not reach the Government’s alternative contention that the taxpayer reserved a possibility of reverter taxable under Goldstone v. United States, 325 U…
• Higgs' Estate v. Commissioner of Internal Revenue, 184 F.2d 427 (3d Cir. 1950)
  …d the decedent of money which he otherwise would have received during his life, thus effecting a transfer to his wife of an interest in the annuity. Reliance was 'had on Commissioner v. Wilder’s Estate, 5 Cir., 1941, 118 F. 2d 281, certiorari denied 314 U.S. 634, 62 S.Ct. 67, 86 L.Ed. 509; Commissioner v. Clise, 9 Cir., 1941, 122 F. 2d 998, certiorari denied 315 U.S. 821, 62 S.Ct. 914, 86 L.Ed. 1218; and Mearkle’s Estate v. Commissioner, 3 Cir., 1942, 129 F. 2d 386. The Commissioner’s argument on this petit…