Legal Opinion
Guettel v. United States
District Court, W.D. Missouri
Decided November 25, 1936No. 8499PublishedCited by 1 opinion
1Opinion of the Court
OTIS, District Judge.
In its chief essentials the case is this, one Henry A. Guettel died testate. The federal estate tax demanded was paid. In the calculation of the tax,' the value of three parcels of Missouri real estate was included. There were also included the proceeds of certain insurance policies. Plaintiffs brought suit in the court of claims to recover from the defendant an alleged excess- payment. The particular claim was that the proceeds of the insurance policies should not have been included in the calculation of the value of the estate. That case went to judgment May 6, 1929. No…
2Cases cited6 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Northern Pacific Railway Co. v. SlaghtSupreme Court of the United States · 1907
- Vincent v. United StatesCourt of Appeals for the D.C. Circuit · 1935
- Cambridge Loan & Building Co. v. United StatesUnited States Court of Claims · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Cleveland v. HigginsDistrict Court, S.D. New York · 1943