Legal Opinion
Estate of Helen Davison, Deceased, First National Bank of Arizona v. United States
Court of Appeals for the First Circuit
Decided July 19, 1961No. 335-58PublishedCited by 31 opinions
1Opinion of the Court
JONES, Chief Judge.
This is a suit for the refund of Federal income taxes which were paid by the estate of Helen Davison for the years 1953 and 1954. The case concerns certain cash rents which were based on the proceeds of crop production on decedent’s land and certain other rents payable in crops which were attributable to leases that ran during the year 1952. On the (fate of decedent’s death the amounts of these-rents were not ascertained. Thereafter,, the estate collected both rents in full and-sold the crop-rents for money. The questions presented are whether the rents received in money…
2Cases cited11 opinions
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- SoRelle v. CommissionerUnited States Tax Court · 1954
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- J. C. Williamson, Transferee of Williamson Well Service, Inc., a Dissolved Corporation v. United StatesUnited States Court of Claims · 1961
- Bausch's Estate v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Second Circuit · 1951
6 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Louis F. Grill and Joan Myers Grill, and Joan Myers (Formerly Joan Selznick) v. The United States. Florence A. Selznick v. The United StatesUnited States Court of Claims · 1962
- Trust Company of Georgia, Under the Will of Carling Dinkler, Sr. v. Aubrey C. Ross, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Clyde G. Tatum and Veta Rae Tatum v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Estate of Sidles v. CommissionerUnited States Tax Court · 1976
- Tatum v. CommissionerUnited States Tax Court · 1966
26 more not listed; retrieve them via the Exa API.