Legal Opinion
Irwin v. Larson
Court of Appeals for the Fifth Circuit
Decided January 21, 1938No. 8515PublishedCited by 5 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
David D. Irwin, as executor of George • J. Baldwin, sued the Collector of Internal Revenue to recover income taxes illegally exacted from the testator’s estate. His suit was dismissed on motion, and he appeals.
The petition alleges that testator in his lifetime made his return of income for the year 1924. The Commissioner, subsequently to testator’s death, under date of September 21, 1928, sent a notice of a proposed assessment of deficiency addressed to the testator at his home in Savannah, Ga. This notice was received by George H. Baldwin, a son and at that time a…
2Cases cited7 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Ross v. DrouilhetCourt of Appeals of Texas · 1904
- Hosch Lumber Co. v. WeeksSupreme Court of Georgia · 1905
- Scruggs v. GibsonSupreme Court of Georgia · 1869
- Wilkerson v. WoottenSupreme Court of Georgia · 1859
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Julius Long Stern and Ellen v. Stern v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Amore Ex Rel. Estates of Amore v. Accor, S.A.District Court, District of Columbia · 2007
- United States v. LymanDistrict Court, D. Massachusetts · 1940
- In Re GreimsNew Jersey Superior Court Appellate Division · 1947
- Williams v. Howard Cole & Co.Supreme Court of Florida · 1947