Loose v. United States
Court of Appeals for the Eighth Circuit
1Opinion of the Court
JOYCE, District Judge.
Appellant, plaintiff below, is the executrix of the estate of her husband,- Jacob L. Loose, who died on September 18, 1923. At his death and for some years prior thereto Loose owned certain coupon-bearing bonds. Coupons in the amount of $34,687.50 matured between December 31, 1922, and September 18, 1923, and had not been clipped and cashed at the time of his death. Plaintiff as exeeutrix clipped and cashed them after his death. Plaintiff did not report these coupons as income to the deceased for the year 1923, but did report them as assets of Loose’s, estate subject to…
2Cases cited30 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Corliss v. BowersSupreme Court of the United States · 1930
- Brewster v. GageSupreme Court of the United States · 1930
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
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3Cited by37 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Romine v. Comm'rUnited States Tax Court · 1956
- Bennett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- AD Saenger, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
32 more not listed; retrieve them via the Exa API.