TAYLOR ET AL.

v.

PROVIDENT IRRIGATION DISTRICT

Citator

Cited By

• Burr v. Commissioner of Internal Revenue, 156 F.2d 871 (2d Cir. 1946)
  …he Supreme Court’s decision in Helvering v. Le Gierse, 312 U.S. 531, 61 S.Ct. 646, 85 L.Ed. 996, holding the proceeds of the policies taxable under § 811(c). See also C. I. R. v. Clise, 9 Cir., 122 F. 2d 998, certiorari denied Clise v. C. I. R., 315 U.S. 821, 62 S.Ct. 914, 86 L.Ed. 1218; C. I. R. v. Keller’s Estate, 3 Cir., 113 F. 2d 833, affirmed Keller's Estate v. C. I. R., 312 U.S. 543, 61 S.Ct. 651, 85 L.Ed. 1032; Paul, Federal Estate and Gift Taxation, 1942, § 10.09; Note, 49 Yale L.J. 946. On D…
• Higgs' Estate v. Commissioner of Internal Revenue, 184 F.2d 427 (3d Cir. 1950)
  …s 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 petition for review accords with the view of the majority of the Tax Court. The taxpayer contends, nevertheless, th…
• Est. of Kirstine Geleff Bagley v. United States, 443 F.2d 1266 (5th Cir. 1971)
  …Estate of Whipple v. United States, 6 Cir., 1969, 419 F. 2d 494, 496; Jandorf’s Estate v. Commissioner of Internal Revenue, 2 Cir., 1948, 171 F. 2d 464, 465; Commissioner of Internal Revenue v. Clise, 9 Cir., 1941, 122 F. 2d 998, 1001, cert. denied, 315 U.S. 821, 62 S.Ct. 914, 86 L.Ed. 1218. The exercise of a power of appointment in one’s will is one means by which the course of property may be directed at death. Subject to certain exceptions, the value of property thus transferred is now and has been for…