Legal Opinion
Estate of Henry G. Egan, Transferee, Northwestern National Bank v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided November 10, 1958No. 15912_1PublishedCited by 16 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
Petitioner, the executor of the estate of Henry G. Egan, has filed timely petition for review of the decision of the Tax Court (opinion reported 28 T.C. 998) holding the estate liable as transferee for the deficiency in income tax previously finally determined to be due from the transferor, Egan, Inc. The Tax Court, by its decision in Egan, Inc., v. Com missioner (not reported), on May 19, 1955, after trial upon the merits, determined that Egan, Inc., in the taxable year 1948 was availed of for the purpose of preventing the imposition of surtax upon its…
2Cases cited16 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Hawkins v. GlennSupreme Court of the United States · 1889
- Pelton Steel Casting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
11 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Krueger v. CommissionerUnited States Tax Court · 1967
- Gabriel J. Baptiste, Jr., Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1994
- Randolph v. CommissionerUnited States Tax Court · 1980
- Batchelor-Robjohns v. United StatesCourt of Appeals for the Eleventh Circuit · 2015
- Flora v. CommissionerUnited States Tax Court · 1967
11 more not listed; retrieve them via the Exa API.