Legal Opinion
Thomas v. Graham
Court of Appeals for the Fifth Circuit
Decided December 12, 1946No. 11565PublishedCited by 16 opinions
1Opinion of the Court
McCORD, Circuit Judge.
The appeal is from a judgment of the District Court allowing recovery of estate tax paid on the estate of Malcolm K. Graham, a resident of Texas, who died at the age of 69 years on July 12, 1941. Judgment against the Collector was for $8,866.-68 plus interest. The statute and regula-, tions involved are 26 U.S.C.A. Int.Rev. Code, § 811(c) and Sections 81.16 and. 81.17 of Treasury Regulations 105.
*562On October 12, 1936, Malcolm K. Graham and his wife conveyed in trust to the First National Bank of Dallas, Texas, $10,000.00 .principal amount 5% mortgage bonds and seven life…
2Cases cited18 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- United States v. WellsSupreme Court of the United States · 1931
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
13 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Hull v. CommissionerUnited States Tax Court · 1962
- Flick's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
- Commissioner of Internal Revenue v. Singer's EstateCourt of Appeals for the Second Circuit · 1947
- Trust Co. of Georgia v. AllenCourt of Appeals for the Fifth Circuit · 1947
11 more not listed; retrieve them via the Exa API.