Legal Opinion
United States v. Lynne Marx Gilmore, Formerly Lynne Marx Knauer
Court of Appeals for the Fifth Circuit
Decided June 29, 1955No. 15130PublishedCited by 10 opinions
1Opinion of the Court
RIVES, Circuit Judge.
The question to be decided is whether the appellee, widow of Francis A. Knauer, who was beneficiary of her husband’s life insurance and also administratrix of his estate is liable for her deceased husband’s unpaid federal income taxes when, as administratrix, she had exhausted the assets of the estate, other than life insurance, in payment of federal estate taxes prior to knowledge of liability for income tax. Two grounds are urged upon which it is claimed that the widow is so liable: (1) that, under 26 U.S.C.A. §§ 811(g) *168(2),1 826(c),2 and 827(b),3 the proceeds of the…
2Cases cited16 opinions
- Fernandez v. WienerSupreme Court of the United States · 1946
- Detroit Bank v. United StatesSupreme Court of the United States · 1943
- Sowell v. Federal Reserve Bank of DallasSupreme Court of the United States · 1925
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- United States v. Koppers Co.Supreme Court of the United States · 1955
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Joseph P. Lucia v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1973
- Hartman v. CommissionerUnited States Tax Court · 1975
- United States v. Dorothy B. Truax, Individually and as Administratrix of the Estate of Layton E. TruaxCourt of Appeals for the Fifth Circuit · 1955
- Jeromer v. United StatesDistrict Court, S.D. New York · 1957
- Commercial Finance Co. v. CommissionerUnited States Tax Court · 1968
5 more not listed; retrieve them via the Exa API.