Legal Opinion
Clements v. COMMISSIONER OF INTERNAL REVENUE
Court of Appeals for the Eighth Circuit
Decided March 24, 1937No. 10751PublishedCited by 11 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This is a petition by Kate E. Clements to review the decision of the Board of Tax Appeals (July 2, 1935, unreported) affirm-' ing a deficiency in tax of $5,978.56 assessed against her for the calendar year 1929. It appears that the petitioner inherited 265 shares of the stock of the Christy Fire Clay Company and 15 shares of the stock of the Ellenwood Land Company, both “family concerns,” upon the death of her husband in March, 1897. Following her husband’s death, and under direction of the probate court having jurisdiction over his estate, the petitioner paid $10,000…
2Cases cited6 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Helvering v. TaylorSupreme Court of the United States · 1935
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Weiss v. StearnSupreme Court of the United States · 1924
- Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Guggenheim v. HelveringCourt of Appeals for the Second Circuit · 1941
- Adams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1940
- National Weeklies v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
- Stock Yards Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1946
- Chase National Bank v. CommissionerCourt of Appeals for the Eighth Circuit · 1955
6 more not listed; retrieve them via the Exa API.