Legal Opinion
Sanborn v. Helvering
Court of Appeals for the Eighth Circuit
Decided January 5, 1940No. 11550PublishedCited by 21 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a proceeding to review a decision of the Board of Tax Appeals (39 B.T.A. 721) sustaining the liability asserted against Marie Minor Sanborn, “as transferee and/or fiduciary”, for a deficiency in income taxes of the estate of her father, William E. Minor, for the year 1929, which she contends is barred by the" statute of limitations.
The facts are stipulated. William E. Minor, a resident of Kansas City, Missouri, died December 15, 1928. The petitioner and J. A. Minor were appointed executrix and executor of his estate January 2, 1929, by the Probate Court of…
2Cases cited2 opinions
- Sanborn v. CommissionerUnited States Board of Tax Appeals · 1939
- Sanborn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
3Cited by21 opinions
- Krueger v. CommissionerUnited States Tax Court · 1967
- Tooley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- First Nat. Bank of Chicago v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- Estate of Clarke v. CommissionerUnited States Tax Court · 1970
- Eversole v. CommissionerUnited States Tax Court · 1966
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