Legal Opinion
Hernandez v. Becker
Court of Appeals for the Tenth Circuit
Decided December 7, 1931No. 465PublishedCited by 22 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
John Beeker brought this suit to recover a federal estate tax paid under protest' on the estate of Anna Beeker. Erom a judgment in favor of John Beeker, the collector has appealed.
The stipulated facts are as follows: John Beeker and Anna Becker were married in 1877, and thereafter continuously resided in New Mexico until the death of Anna Beeker in December, 1922. John Beeker, as executor of her estate, filed under protest a return for federal estate tax purposes on October 26, 1923. The property reported in the return as the gross estate was accumulated by the Beckers…
2Cases cited50 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
45 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Estate of Emmet Awtry, Deceased, Nellie Awtry v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
- Trimble v. St. Joseph's HospitalNew Mexico Supreme Court · 1953
- Brutsche v. CommissionerUnited States Tax Court · 1976
- Bank of America Nat. Trust & Savings Ass'n v. RoganDistrict Court, S.D. California · 1940
- Sampson v. WelchDistrict Court, S.D. California · 1938
17 more not listed; retrieve them via the Exa API.