Legal Opinion
Fred D. Pitt and E. H. McVey Trustees of the Estate of William P. Pitt v. United States
Court of Appeals for the Eighth Circuit
Decided August 26, 1963No. 17256PublishedCited by 2 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
In this action, instituted under Title 28 U.S.C.A. §§ 1340 and 1346(a) (1), appellants (plaintiffs below) seek a refund of income taxes alleged to have been illegally assessed and collected from them for the years 1954 and 1955. The trial court found for the government, Pitt v. United States, W.D.Mo., 209 F.Supp. 624 (1962), and this appeal follows.
The controversy brings into issue the proper basis for 200 shares of stock of Insurance Exchange Building, Inc., and $20,000 face value bonds of Tokyo Electric Light & Power Co., for the computation for income tax purposes of…
2Cases cited16 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Ethel West Cotnam v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Eggers v. AndersonSupreme Court of New Jersey · 1901
- Alma v. Steele, Individually and as of the Estate of Charles F. Steele, Deceased v. Lelia M. McCargoCourt of Appeals for the Eighth Circuit · 1958
- State Ex Rel. St. Louis Union Trust Co. v. SartoriusSupreme Court of Missouri · 1943
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3Cited by2 opinions
- Estate of Sorenson v. CommissionerUnited States Tax Court · 1979
- Estate of Sorenson v. CommissionerUnited States Tax Court · 1979