ILLINOIS EX REL. RECONSTRUCTION FINANCE CORPORATION ET AL.

v.

BOARD OF EDUCATION OF THE CITY OF CHICAGO ET AL.

Citator

Cited By

• Rowen v. Commissioner OF Internal Revenue, 215 F.2d 641 (2d Cir. 1954)
  …transferees is tersely stated to rest on its own earlier decision in Christine D. Muller, 10 T.C. 678, and the cases of Pearlman v. Commissioner, 3 Cir., 153 F. 2d 560, and Kieferdorf v. Commissioner, [*645] 9 Cir., 142 F. 2d 723, certiorari denied 323 U.S. 733, 65 S.Ct. 69, 89 L.Ed. 588, cited therein. In the Muller case it appeared that a taxpayer had died leaving unpaid income taxes. At his death he was the insured under several life insurance policies in which his wife was named as beneficiary: as suc…
• United States v. Truax, 223 F.2d 229 (5th Cir. 1955)
  …nce policies, they applied federal law to determine transferee liability. Pearlman v. Commissioner, 3 Cir., 153 F. 2d 560, noted with disapproval on this point, 94 U.Pa.L.Rev. 434; Kieferdorf v. Commissioner, 9 Cir., 142 F. 2d 723, certiorari denied 323 U.S. 733, 65 S.Ct. 69, 89 L.Ed. 588. Following the language of these cases, the Tax Court and several District Courts held that a beneficiary in a case like the present one was as a matter of federal substantive law liable for the insured’s delinquent income…
• Solomon Fried v. NEW York Life Ins. Co., 241 F.2d 504 (2d Cir. 1957)
  …” 1 It is well settled law, however, that State [*506] exemption statutes are ineffective against a Federal statutory lien for federal taxes. Kieferdorf v. Commissioner of Internal Revenue, 9 Cir., 1944, 142 F. 2d 723, 725, certiorari denied, 1944, 323 U.S. 733, 65 S.Ct. 69, 89 L.Ed. 588; Kyle v. McGuirk, 3 Cir., 1936, 82 F. 2d 212, 213; Sham-baugh v. Scofield, 5 Cir., 1942, 132 F. 2d 345; Cannon v. Nicholas, 10 Cir., 1935, 80 F. 2d 934, 935; Jones v. Kemp, 10 Cir., 1944, 144 F. 2d 478, 480. The New York…