Legal Opinion
Stubblefield v. United States
United States Court of Claims
Decided April 2, 1934No. 42038PublishedCited by 7 opinions
1Opinion of the Court
BOOTH, Chief Justice.
The plaintiff in this ease is the executrix of the estate of her deceased husband, Thomas W. Stubblefield. The suit is for the recovery of an estate tax alleged to have been illegally assessed and collected by the Commissioner of Internal Revenue under the following provisions of the Revenue Act of 1924 (43 Stat. 253, 304, 26 USCA § 1094 note):. “Sec. 302. The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated — * * *
“(e) To the extent of…
2Cases cited4 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Ferguson v. DicksonCourt of Appeals for the Third Circuit · 1924
- McCaughn v. CarverCourt of Appeals for the Third Circuit · 1927
- Reilly v. CullinaneCourt of Appeals for the D.C. Circuit · 1923
3Cited by7 opinions
- Merrill v. FahsSupreme Court of the United States · 1945
- Sheets v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Merrill v. FahsDistrict Court, S.D. Florida · 1943
- Krause v. YokeDistrict Court, N.D. West Virginia · 1950
- Wheaton v. United StatesDistrict Court, D. Minnesota · 1979
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