Legal Opinion
Smith's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 7, 1948No. 10467, 10610PublishedCited by 6 opinions
1Opinion of the CourtMiller, Circuit Judge
The Executor of the Estate of Hugh C. Smith, deceased, appeals in Case No. 10,610 from a judgment of the District Court which dismissed its claim against the Collector of Internal Revenue for refund of taxes in the amount of $15,418.28 paid for income and defense tax liability for the year 1940. In Case No. 10,467, the Executor and Trustee under the Will of Hugh Smith, deceased, seeks a review of the judgment of the Tax Court sustaining an income tax deficiency assessment of the Commissioner of Internal Revenue in the amount of $63,625.32 for the taxable year 1941. As both proceedings arise…
2Cases cited20 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Freuler v. HelveringSupreme Court of the United States · 1934
- Fidelity Trust Co. v. Service Laundry Co.Tennessee Supreme Court · 1929
- Commissioner of Internal Revenue v. StearnsCourt of Appeals for the Second Circuit · 1933
- Letts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
15 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Commissioner of Internal Revenue v. Goldberger's Estate. Trounstine v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Inman v. Union Planters National Bank of MemphisCourt of Appeals of Tennessee · 1979
- Hill v. CommissionerUnited States Tax Court · 1955
- Estate of Bruchmann, etc. v. CommissionerUnited States Tax Court · 1969
- Estate of Bruchmann, etc. v. CommissionerUnited States Tax Court · 1969
1 more not listed; retrieve them via the Exa API.