Legal Opinion
Kelley v. United States
Court of Appeals for the Ninth Circuit
Decided January 14, 1929No. 5536Published
1Opinion of the Court
30 F.2d 193 (1929)
KELLEY
v.
UNITED STATES.
No. 5536.
Circuit Court of Appeals, Ninth Circuit.
January 14, 1929.
Rehearing Denied February 25, 1929.
Goldman & Altman, John C. Altman, and Richard S. Goldman, all of San Francisco, Cal., for appellant.
Samuel W. McNabb, U. S. Atty., and Ignatius F. Parker, Asst. U. S. Atty., both of Los Angeles, Cal.
Before GILBERT, RUDKIN, and DIETRICH, Circuit Judges.
RUDKIN, Circuit Judge.
October 11, 1920, Henry A. Pratt, a resident of Fresno, Cal., died testate. October 8, 1921, the executrix of his will filed a return for estate tax purposes with the collector of…
2Cases cited26 opinions
- Hollins v. Brierfield Coal & Iron Co.Supreme Court of the United States · 1893
- United States v. RobbinsSupreme Court of the United States · 1926
- Kilbourn v. SunderlandSupreme Court of the United States · 1889
- Corsicana Nat. Bank of Corsicana v. JohnsonSupreme Court of the United States · 1919
- Brown v. Lake Superior Iron Co.Supreme Court of the United States · 1890
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