Legal Opinion
Mildred Sexton, of the Last Will of Bertha Birk Klein, Deceased v. United States
Court of Appeals for the Seventh Circuit
Decided April 18, 1962No. 13494_1PublishedCited by 11 opinions
1Opinion of the Court
SWYGERT, Circuit Judge.
Plaintiff, Mildred Sexton, executor of the last will of Bertha Birk Klein, deceased, brought this action for refund of federal estate taxes. The requested refund represented the payment of a deficiency of $67,928.87, plus interest, asserted against the estate and attributable to the inclusion in the gross estate of $317,493.72 as the value of decedent’s interest under a trust agreement known as the “Jacob Birk Realty Agreement.” The District Court denied the refund and this appeal followed.
The ease was submitted to the trial court on a stipulation of agreed facts. The…
2Cases cited5 opinions
- Olson v. RossetterIllinois Supreme Court · 1948
- Morris v. Broadview, Inc.Appellate Court of Illinois · 1946
- Morris v. Broadview, Inc.Appellate Court of Illinois · 1949
- Cerf v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1944
- Brooks v. WelchDistrict Court, D. Massachusetts · 1938
3Cited by11 opinions
- Estate of Kinney v. CommissionerUnited States Tax Court · 1963
- The Union Commerce Bank, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1964
- Askanase v. LivingWell, Inc.Court of Appeals for the Fifth Circuit · 1995
- Estate of Marshall v. CommissionerUnited States Tax Court · 1969
- White v. United StatesDistrict Court, S.D. Indiana · 1981
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