Legal Opinion
Mellott v. United States
Court of Appeals for the Third Circuit
Decided July 2, 1958No. 12452PublishedCited by 7 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
Can the heirs of an estate, in computing their individual income taxes, assert the benefits of a carry-back of a net operating loss available to the estate under the Internal Revenue Code of 1939? Otherwise stated, is a decedent’s estate a taxable entity separate and distinct from its heirs ?
The issue is presented by this appeal from judgment of the District Court for the Eastern District of Pennsylvania in favor of the United States.1
The undisputed facts may be summarized as follows:
Herman B. Mellott, a road contractor and strip-coal mine operator, who lived in…
2Cases cited14 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
- Anderson v. WilsonSupreme Court of the United States · 1933
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Edgar v. CommissionerUnited States Tax Court · 1971
- Matter of Estate of BarillaSupreme Court of Pennsylvania · 1987
- Westphal v. CommissionerUnited States Tax Court · 1961
- Green Lawn Memorial Park, Inc. v. McDonaldDistrict Court, M.D. Pennsylvania · 1958
- Mellott v. United StatesCourt of Appeals for the Third Circuit · 1958
2 more not listed; retrieve them via the Exa API.