Legal Opinion
Horst v. Commissioner
Court of Appeals for the Ninth Circuit
Decided June 5, 1945No. 10855PublishedCited by 6 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
By written instrument dated April 11, 1925, E. Clemens Horst transferred to Daisy B. Horst, his wife, 2026 shares of capital stock in the E. Clemens Horst Company, community property of the parties, in exchange for a transfer by her of her interest in an equal number of shares of said stock to E. Clemens Horst, such transfer to each to be held as her and his separate property.
*2E. Clemens Horst died May 24, 1940, and Daisy B. Horst is the executrix of his last will.
Daisy B. Horst as executrix petitioned the Tax Court for a redetermination of a tax deficiency in ,the…
2Cases cited8 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- United States v. RobbinsSupreme Court of the United States · 1926
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Merrill v. FahsSupreme Court of the United States · 1945
- Commissioner of Internal Revenue v. BristolCourt of Appeals for the First Circuit · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Highland Supply Corporation v. Reynolds Metals Company, a CorporationCourt of Appeals for the Eighth Circuit · 1964
- Stephen F. Heringer, Mabel H. Heringer, John F. Heringer, and Alta G. Heringer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Penn Mut. Life Ins. v. FieldsDistrict Court, S.D. California · 1948
- Crocker First Nat. Bank of San Francisco v. United StatesCourt of Appeals for the First Circuit · 1950
- Cox v. United StatesDistrict Court, W.D. Louisiana · 1968
1 more not listed; retrieve them via the Exa API.