Legal Opinion
Greene v. United States
Court of Appeals for the Seventh Circuit
Decided October 15, 1956No. 11708PublishedCited by 21 opinions
1Opinion of the Court
SWAIM, Circuit Judge.
This is an action for an estate tax refund brought by the “executor” of the estate of Eva Maxson Smith. A *850judgment was entered in favor of the plaintiff-taxpayer whereupon the Government prosecuted this appeal.
On December 31, 1934, the following agreement was entered into between Eva Maxson Smith (hereinafter referred to as the decedent) who was then a resident of the City of Auburn, New York, and her daughter, Jane Smith Greene:
“This Agreement made the 31st day of December 1934, between Eva Maxson Smith of the city of Auburn, County of Cayuga, State of New York, party of…
2Cases cited5 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Fry v. CommissionerUnited States Tax Court · 1947
- Commissioner of Internal Rev. v. Wilder's EstateCourt of Appeals for the Fifth Circuit · 1941
- United States v. GoodyearCourt of Appeals for the Ninth Circuit · 1938
- Estate of Shearer v. CommissionerUnited States Tax Court · 1951
3Cited by21 opinions
- McNichol v. CommissionerUnited States Tax Court · 1958
- Gregory v. CommissionerUnited States Tax Court · 1963
- Pardee v. CommissionerUnited States Tax Court · 1967
- Union Planters National Bank, of the Estate of Forrest C. Ladd v. United StatesCourt of Appeals for the Sixth Circuit · 1966
- Stephenson v. United StatesDistrict Court, W.D. Virginia · 1965
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