Legal Opinion
Ruth H. Bohan v. United States
Court of Appeals for the Eighth Circuit
Decided March 9, 1972No. 71-1297PublishedCited by 3 opinions
1Opinion of the Court
GIBSON, Circuit Judge.
The United States appeals from the decision in the United States District Court for the Western District of Missouri in this tax refund case, Bohan v. United States, 326 F.Supp. 1356 (W.D. Mo.1971). Plaintiff taxpayer, Mrs. Ruth Bohan is the widow of Dr. Peter T. Bohan, who died in 1955, leaving an estate valued in excess of $900,000. Mrs. Bohan (hereinafter “taxpayer”) was named executrix and sole residuary legatee in Dr. Bohan’s will.
The case was tried by the Court on stipulated facts. During the tax year 1957, the estate had distributable net income in the amount of…
2Cases cited6 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Healy v. CommissionerSupreme Court of the United States · 1953
- United States v. LewisSupreme Court of the United States · 1951
- Estate of Holmes v. HolmesSupreme Court of Missouri · 1931
- United States v. GatesCourt of Appeals for the Tenth Circuit · 1967
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3Cited by3 opinions
- Sue Ann Hunter, Marie Joyce Kotsonis, L. Fargo Richardson and the L. F. Richardson Foundation v. The United States of AmericaCourt of Appeals for the Eighth Circuit · 1980
- United States v. Daniel Harold WieseCourt of Appeals for the Eighth Circuit · 1985
- Gutierrez v. Director of the Department of Revenue and TaxationDistrict Court, D. Guam · 2019