Legal Opinion
Goodwin's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 28, 1953No. 11574_1PublishedCited by 27 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
The principal question presented by this appeal is the binding effect, for tax purposes, of a state court decree upholding the validity of claims against a decedent’s estate. The Commissioner determined a deficiency of $41,727.22 against the estate of Charles F. Goodwin, deceased, based upon the disallowance of deductions for an aggregate of $131,652.14 of claims paid by petitioner, the administratrix of the estate, in accordance with the order of the Probate Court of Franklin County, Ohio. The Tax Court sustained the Commissioner.
The facts as found by the Tax Court are…
2Cases cited20 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Blair v. CommissionerSupreme Court of the United States · 1937
- Lyeth v. HoeySupreme Court of the United States · 1938
- Morrissey v. CommissionerSupreme Court of the United States · 1935
15 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
- Pitts v. HamrickCourt of Appeals for the Fourth Circuit · 1955
- Estate of Mary F. Colton Park, Detroit Bank and Trust Company, Administrator With Will Annexed v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1973
- Paul H. And Doris E. Travis, Petitioners-Respondents v. Commissioner of Internal Revenue, Respondent-PetitionerCourt of Appeals for the Sixth Circuit · 1969
22 more not listed; retrieve them via the Exa API.