Legal Opinion
Steen v. United States
Court of Appeals for the Ninth Circuit
Decided March 25, 1952No. 12853PublishedCited by 5 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Appellant, Ruth Forbes Steen, formerly Ruth Forbes McLeod, sole distributee of the estate of Norman A. McLeod, deceased, hereafter called decedent, brought an action against appellee, the United States, to re cover an overpayment of estate tax on decedent’s estate. The parties agreed that the tax was overpaid, and that appellant was entitled to recover the overpayment, but they disagreed as to the amount thereof.
Appellant and decedent were married in California on October 5, 1934, and resided in California until decedent’s death on May 12, 1946. At the time of…
2Cases cited5 opinions
- Sullivan's Estate v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1949
- Heidt v. CommissionerUnited States Tax Court · 1947
- Commissioner of Internal Revenue v. MillsCourt of Appeals for the Ninth Circuit · 1950
- Rickenberg v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Estate of Heidt v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Ninth Circuit · 1948
3Cited by5 opinions
- Estate of Richards v. CommissionerUnited States Tax Court · 1953
- Baltimore National Bank v. United StatesDistrict Court, D. Maryland · 1955
- Estate of Louis Richards, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Richards v. CommissionerUnited States Tax Court · 1953
- Richards v. CommissionerUnited States Tax Court · 1953