Legal Opinion
Weber v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 13, 1940No. 253PublishedCited by 9 opinions
1Opinion of the Court
PATTERSON, Circuit Judge.
The commissioner gave notice to the petitioner of income tax deficiency of $6,560 for the year 1933. The commissioner claimed that the estate of one Schaub had realized a gain of $52,480 on sale of a farm and had become liable for income tax of $6,560, and that' as the executors had not paid the tax the petitioner was liable as transferee. The Board of Tax Appeals sustained the commissioner.
Philipina Schaub died in 1923, seized of a farm in Queens County, New York. By her will she gave specific legacies and pecuniary legacies to her three children and to others, and…
2Cases cited6 opinions
- Anderson v. WilsonSupreme Court of the United States · 1933
- Morse v. . MorseNew York Court of Appeals · 1881
- Kinnier v. . RogersNew York Court of Appeals · 1870
- Erwin v. . LoperNew York Court of Appeals · 1871
- Commissioner of Internal Revenue v. StearnsCourt of Appeals for the Second Circuit · 1933
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. BrittenCourt of Appeals for the Third Circuit · 1947
- Dunlop v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
- Simon v. HoeyDistrict Court, S.D. New York · 1949
- Commissioner v. Crawford's EstateCourt of Appeals for the Third Circuit · 1943
- County Nat. Bank & Trust Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1941
4 more not listed; retrieve them via the Exa API.