Legal Opinion
Allen v. Henggeler
Court of Appeals for the Eighth Circuit
Decided March 25, 1929No. 8218PublishedCited by 21 opinions
1Opinion of the Court
McDERMOTT, District Judge.
The plaintiff below (appellee here) brought this action against the collector of internal revenue of Nebraska to recover $1,240.71, paid by the plaintiff as administrator of the estate of George Henggeler on account of the federal estate tax. The collector declined to deduct the widow’s one-third share set apart by the statutes of Nebraska. The plaintiff claims that such one-third interest vested in the wife at the time of her marriage; that it came to her, not by reason of her husband’s death, but by virtue of the statutes of Nebraska and her marriage; that Congress…
2Cases cited26 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Knowlton v. MooreSupreme Court of the United States · 1900
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
21 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- State v. HoggTexas Commission of Appeals · 1934
- Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Hernandez v. BeckerCourt of Appeals for the Tenth Circuit · 1931
- Empire Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
- Scott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
16 more not listed; retrieve them via the Exa API.