Legal Opinion
Mary Tower English v. United States
Court of Appeals for the Seventh Circuit
Decided October 16, 1959No. 12684_1PublishedCited by 16 opinions
1Opinion of the Court
CASTLE, Circuit Judge.
Mary Tower English, plaintiff-appellant, 1 the widow-beneficiary of Dr. Calvin H. English, brought suit in the District Court against the United States of America, defendant-appellee, for recovery of $90,331.04 she paid as a deficiency estate tax assessment and interest in the estate of the decedent. Plaintiff’s claim for refund had been disallowed. The District Court denied recovery and plaintiff appealed.
The contested issues are (1) whether the property held jointly by decedent and plaintiff at the former’s death is includable in his gross estate under Section 811(e)…
2Cases cited13 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Gibbons v. MahonSupreme Court of the United States · 1890
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- United States v. JacobsSupreme Court of the United States · 1939
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Cleveland Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Estate of Gerard v. CommissionersUnited States Tax Court · 1972
- Martin's Auto Trimming, Inc., a Corporation v. Robert A. Riddell, Director of Internal Revenue Service and United States of AmericaCourt of Appeals for the Ninth Circuit · 1960
- American Fletcher National Bank and Trust Company, of the Estate of Mae L. Roberts, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1971
- Agnes J. Tuck, as of the Estate of George A. Tuck, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1960
11 more not listed; retrieve them via the Exa API.