Legal Opinion
Duggan v. Commissioner
United States Board of Tax Appeals
Decided December 16, 1930No. Docket No. 17208PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM.
Murdock::
On December 10, 1928, at a hearing in this case, the parties introduced their evidence and a time was fixed for filing briefs. Thereafter, briefs were filed, and on March 7,1929, the Board heard oral argument of counsel. On April 9, 1929, counsel for the petitioner filed a' paper suggesting to the Board the death of J ames Duggan, the petitioner. On January 6,1980, the Board promulgated its report. On January 16, 1930, the respondent filed a motion suggesting that James Duggan, the petitioner, had died on March 1, 1929, and moved that the Biscayne Trust Co. of Miami, Fla.,…
2Cases cited2 opinions
- Green v. WatkinsSupreme Court of the United States · 1821
- Marck v. Supreme Lodge Knights of HonorU.S. Circuit Court for the District of Southern New York · 1887
3Cited by6 opinions
- Nordstrom v. CommissionerUnited States Tax Court · 1968
- United States v. Continental Nat. Bank & Trust Co.Court of Appeals for the Seventh Circuit · 1938
- Acme Steel Co. v. Comm'rUnited States Tax Court · 2003
- Duggan v. CommissionerUnited States Board of Tax Appeals · 1930
- McCabe v. CommissionerUnited States Tax Court · 1985
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