Legal Opinion
United States v. Merrill
Court of Appeals for the Ninth Circuit
Decided March 2, 1954No. 13390_1PublishedCited by 55 opinions
1Opinion of the Court
BONE, Circuit Judge.
Appellee brought this action for refunds of income taxes paid by him for the taxable years 1939 and 1940. The facts are undisputed. Appellee’s wife died testate in the State of Washington on April 9, 1939. In her will, which was of the non-intervention type, she named appellee as executor and bequeathed her one-half interest in the community property, after payment of certain minor bequests to appellee in trust to pay the income to himself for life.
After the will was admitted to probate on April 21, 1938, appellee immediately separated the community property into two equal…
2Cases cited38 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Poe v. SeabornSupreme Court of the United States · 1930
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. WilcoxSupreme Court of the United States · 1946
33 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- United States v. Floyd Julius Patrin, Sr., United States of America v. Barbara PatrinCourt of Appeals for the Ninth Circuit · 1978
- Howard B. Quinn and Charlotte J. Quinn v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- Dennis J. Britt, Trustee of Frank James Damson, Bankrupt v. Alice J. DamsonCourt of Appeals for the Ninth Circuit · 1964
- United States v. Randolph GeorgeCourt of Appeals for the Ninth Circuit · 2005
- Hope v. CommissionerUnited States Tax Court · 1971
50 more not listed; retrieve them via the Exa API.