Legal Opinion
John B. Fleming, Personal Representative of the Estate of John J. Fleming, Deceased v. United States
Court of Appeals for the Seventh Circuit
Decided May 18, 1981No. 80-1588PublishedCited by 38 opinions
1Opinion of the Court
*1123SKELTON, Senior Judge.
This is an appeal by John B. Fleming (taxpayer), personal representative of the estate of John J. Fleming, deceased, from a judgment of the United States District Court of the Eastern District of Wisconsin, denying him a refund of $28,688.64 and awarding the United States $5,229.62, plus interest, on its counterclaim for interest. The amount not refunded, which is the only amount in issue on appeal, represents penalties paid by the personal representative as a result of his late filing of the federal estate tax return and the late payment of taxes due. The opinion of the…
2Cases cited22 opinions
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Duttenhofer v. CommissionerUnited States Tax Court · 1967
- United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, DeceasedCourt of Appeals for the Seventh Circuit · 1977
17 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- First National Bank of Cicero v. Lewco Securities Corp.Court of Appeals for the First Circuit · 1989
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
- David Bruce McMahan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992
33 more not listed; retrieve them via the Exa API.