Legal Opinion
United States v. Theodore Pate and Richard E. Pate, as Co-Executors of the Estate of Rachel M. Pate, Deceased
Court of Appeals for the Tenth Circuit
Decided April 9, 1958No. 5739, 5740PublishedCited by 18 opinions
1Opinion of the Court
EUGENE RICE, District Judge.
The tax problem involved in this appeal was submitted to the trial court upon a stipulation of facts.
Briefly, the substance of the stipulation with respect to the immediate problem involved is that Rachel M. Pate, hereinafter referred to as the taxpayer, during her lifetime was the owner of a certain building in Denver, Colorado, held as rental property and from which she received rental income. In 1948 the building was destroyed by fire. The taxpayer made claim against Underwriters Salvage Company claiming that the fire resulted from the negligence of said salvage…
2Cases cited16 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Helvering v. WinmillSupreme Court of the United States · 1938
- Spreckels v. CommissionerSupreme Court of the United States · 1942
11 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Towanda Textiles, Inc. v. United StatesUnited States Court of Claims · 1960
- Iowa Southern Utilities Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Doering v. CommissionerUnited States Tax Court · 1963
- Sirbo Holdings, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Commissioner of Internal Revenue v. Otto C. Doering, Jr., and Lucy T. DoeringCourt of Appeals for the Second Circuit · 1964
13 more not listed; retrieve them via the Exa API.