Legal Opinion
United States v. Powell
Court of Appeals for the Tenth Circuit
Decided July 13, 1962No. 6920PublishedCited by 33 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
Lucy Thomas Powell, Nellie Louise Powell and Elmer E. Fox, coexecutors of the estate of Leonidas Hudson Powell, deceased, brought this action against the United States to recover federal estate taxes paid by them on the Powell estate. The action was tried to the court without a jury and judgment was entered in favor of the taxpayers in the sum of $55,-762.46. The United States has appealed.
On June 4, 1932, Leonidas Hudson Powell created an irrevocable living trust. The trust instrument designated Powell and the Fourth National Bank in Wichita as cotrustees. Under it,…
2Cases cited30 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Adams v. TannerSupreme Court of the United States · 1917
- Fidelity Assurance Assn. v. SimsSupreme Court of the United States · 1943
25 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- United States v. ByrumSupreme Court of the United States · 1972
- Estate of Ford v. CommissionerUnited States Tax Court · 1969
- Pardee v. CommissionerUnited States Tax Court · 1967
- Old Colony Trust Co. v. SillimanMassachusetts Supreme Judicial Court · 1967
- Old Colony Trust Company, of the Estate of John H. Cunningham v. United StatesCourt of Appeals for the First Circuit · 1970
28 more not listed; retrieve them via the Exa API.