Legal Opinion

Martinson v. Wright

District Court, D. Idaho

Decided October 15, 1959No. 2169PublishedCited by 3 opinions

1Opinion of the Court

FRED M. TAYLOR, District Judge.

The plaintiff, as Executrix of the Estate of Herbert J. Martinson, is seeking to recover the sum of $20,453.49, together with interest thereon, assessed and; collected as Federal Estate Taxes from the Estate of Herbert J. Martinson.

Herbert J. Martinson, a resident of Latah County, Idaho, died on February 3, 1954, leaving a last will and testament which was admitted to probate in the Probate Court of said County and State. Plaintiff, the wife of deceased, was appointed as Executrix of said wiH.

A Federal Estate Tax return was filed in behalf of the decedent’s…

2Cases cited10 opinions

  1. Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
  2. Lois J. Newman (Formerly Lois J. Senderman) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
  3. Estate of Rainger v. CommissionerUnited States Tax Court · 1949
  4. Kasper v. KellarCourt of Appeals for the Eighth Circuit · 1954
  5. Wolfsen v. SmythCourt of Appeals for the Ninth Circuit · 1955

5 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Sbicca v. CommissionerUnited States Tax Court · 1960
  2. Second National Bank of New Haven v. United StatesDistrict Court, D. Connecticut · 1963
  3. Sbicca v. CommissionerUnited States Tax Court · 1960

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