Legal Opinion

In Re Kroger's Estate

Court of Appeals for the Sixth Circuit

Decided December 4, 1944No. 9793PublishedCited by 15 opinions

1Opinion of the Court

145 F.2d 901 (1944)

In re KROGER'S ESTATE.

KROGER et al.

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 9793.

Circuit Court of Appeals, Sixth Circuit.

December 4, 1944.

Elden McFarland, of Boston, Mass., and C. Chester Guy, of Washington, D. C. (Ike Lanier, of Cincinnati, Ohio, John E. Marshall, of Washington, D. C., and Edward J. Quinn, of Chicago, Ill., on the brief), for petitioners.

Carlton Fox, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, and Helen R. Carloss, all of Washington, D. C., on the brief), for respondent.

Before HICKS, HAMILTON, and MARTIN, Circuit Judges.

MARTIN, Circuit Judge.

The…

2Cases cited23 opinions

  1. Helvering v. HallockSupreme Court of the United States · 1940
  2. Dobson v. CommissionerSupreme Court of the United States · 1944
  3. United States v. WellsSupreme Court of the United States · 1931
  4. Milliken v. United StatesSupreme Court of the United States · 1931
  5. Wickwire v. ReineckeSupreme Court of the United States · 1927

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3Cited by15 opinions

  1. Cleveland Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
  2. Sullivan's Estate v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1949
  3. Gillette's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
  4. Estate of Gerard v. CommissionersUnited States Tax Court · 1972
  5. Davidson's Estate v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1946

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