Legal Opinion
Caldwell v. United States
Court of Appeals for the Seventh Circuit
Decided March 8, 1939No. Nos. 6699, 6700PublishedCited by 6 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
These appeals are from judgments of the District Court denying plaintiff’s claim for a refund of income tax. Cause No. 6699 involves such tax in the amount of $5,985.11 for the year 1928, and Cause No. 6700 in the amount of $6,500.29 for the year 1929. The facts were stipulated and substantially the same questions are involved in each appeal. They will, therefore, be considered together.
The plaintiff is a sole surviving beneficiary and was the executor of the estate of his wife, Pauline W. Caldwell, who was the granddaughter of Paul Brown, and a legatee under his last…
2Cases cited3 opinions
- Sitterding v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1936
- Brown v. United StatesDistrict Court, E.D. Missouri · 1937
- McCahan v. CommissionerUnited States Board of Tax Appeals · 1937
3Cited by6 opinions
- Saulsbury v. United StatesCourt of Appeals for the Fifth Circuit · 1952
- Commissioner of Internal Revenue v. Goldberger's Estate. Trounstine v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Commissioner of Internal Revenue v. LewisCourt of Appeals for the Third Circuit · 1944
- Grey v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
- United States v. BlosserCourt of Appeals for the Eighth Circuit · 1939
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