Legal Opinion
Rodenbough v. United States
Court of Appeals for the Third Circuit
Decided March 28, 1928No. 3702PublishedCited by 25 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
The United States brought this action against Elmer E. Rodenbough, executor of the will of Elizabeth McCahan Rodenbough, to recover taxes on a sum claimed as a deduction in determining the decedent’s estate tax and disallowed by the Commissioner of Internal Revenue under provisions of Section 403 (a) (2) of the Revenue Act of 1918 (Comp. St. § 6336%d), which read as follows:
“See. 403. That for the purpose of the tax the value of the net estate shall be determined—
“(a) In the case of a resident, by deducting from the value of the gross estate—
• # • • • , * •
“(2) An…
2Cases cited14 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Knowlton v. MooreSupreme Court of the United States · 1900
- Gould v. GouldSupreme Court of the United States · 1917
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
9 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Edson v. LucasCourt of Appeals for the Eighth Circuit · 1930
- Aurore B. Benoit, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- Arizona Tax Commission v. Dairy & Consumers Cooperative Ass'nArizona Supreme Court · 1950
- In Re Estate of RaynoldsSupreme Court of Minnesota · 1945
- Braffith v. People of Virgin IslandsCourt of Appeals for the Third Circuit · 1928
20 more not listed; retrieve them via the Exa API.