Legal Opinion
Bank of America National Trust and Savings Association, as for the Last Will and Testameny of Thomas McDonough Deceased v. United States
Court of Appeals for the Ninth Circuit
Decided October 26, 1956No. 14879_1PublishedCited by 10 opinions
1Opinion of the Court
POPE, Circuit Judge.
This was an action for the recovery of estate taxes levied and collected from the plaintiff “appellant with respect to the estate of Thomas McDonough. Thomas McDonough died September 13, 1948, just 14 months and 8 days after the death of his brother Peter. He succeeded, by right of survivorship, to property held by himself and Peter as joint tenants. This circumstance required the application of subdivision (c) of § 812 of the Revenue Code of 1939, 26 U.S.C.A. § 812 (c), headed “Property previously taxed”, and authorizes a deduction from the gross estate for property…
2Cases cited7 opinions
- Central Hanover B. & T. Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1947
- Zeigler v. BonnellCalifornia Court of Appeal · 1942
- Bahr v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Commissioner v. GarlandCourt of Appeals for the First Circuit · 1943
- Bloedorn v. United StatesUnited States Court of Claims · 1953
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Garter-Bare Company, an Unincorporated Association (A Limited Partnership), and Knut L. Bjorn-Larsen v. Munsingwear, Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1980
- Garter-Bare Co. v. Munsingwear, Inc.Court of Appeals for the Ninth Circuit · 1980
- Estate of Osborn v. CommissionerUnited States Tax Court · 1957
- Manship v. United StatesDistrict Court, E.D. Louisiana · 1958
- Provident Trust Co. v. United StatesCourt of Appeals for the Third Circuit · 1959
5 more not listed; retrieve them via the Exa API.