Legal Opinion
Midland National Bank of Billings v. United States
District Court, D. Montana
Decided January 2, 1959No. Civ. No. 138PublishedCited by 2 opinions
1Opinion of the Court
JAMESON, District Judge.
Plaintiff is executor of the estate of John H. Garber son, who died on August 8, 1950. The decedent was a physician and among the assets of his estate were accounts receivable which were determined to have a fair market value of $65,000 for federal estate tax purposes. For the fiscal period ending July 31,1951, receivables in the net amount of $66,807.-73 were collected; and for the fiscal year ending July 31, 1952, the net amount of $8,632.03 was collected and distributed to the beneficiaries named in the will.
On March 26, 1954, plaintiff, as executor, filed a…
2Cases cited8 opinions
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- Pampanga Sugar Mills v. TrinidadSupreme Court of the United States · 1929
- Linde v. CommissionerUnited States Tax Court · 1951
- Estate of Huesman v. CommissionerUnited States Tax Court · 1951
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3Cited by2 opinions
- CASCO BANK & TRUST COMPANY v. United StatesDistrict Court, D. Maine · 1975
- Lowe v. United StatesDistrict Court, D. Montana · 1963