Legal Opinion
Dunlop v. Commissioner
Court of Appeals for the Eighth Circuit
Decided January 9, 1948No. 13615PublishedCited by 13 opinions
1Opinion of the Court
COLLET, Circuit Judge.
This action is to review a decision of the Tax Court of the United States sustaining the action of the Commissioner of Internal Revenue in making a deficiency income tax assessment against the estate of Ker D. Dunlop. The facts are not in dispute. Those material to the issues presented are as follows.
Mr. Dunlop was a resident of St. Paul, Minnesota, and died there intestate on May 26, 1939. He was survived by a widow, Jane C. Dunlop, a daughter, Margaret E. Dunlop, three sons, Stuart K. Dunlop, Alexander C. Dunlop and Donald C. Dun-lop, and one grandson, Ker D. Dunlop.…
2Cases cited32 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Anderson v. WilsonSupreme Court of the United States · 1933
- Burnet v. WhitehouseSupreme Court of the United States · 1931
- Helvering v. FitchSupreme Court of the United States · 1940
27 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
- Alabama-Georgia Syrup Co. v. CommissionerUnited States Tax Court · 1961
- McComb v. TrimmerDistrict Court, D. New Jersey · 1949
- Estate of Harry S. Bond v. The United StatesUnited States Court of Claims · 1964
- Herbert v. CommissionerUnited States Tax Court · 1956
8 more not listed; retrieve them via the Exa API.