Legal Opinion
Struthers v. Kelm
Court of Appeals for the Eighth Circuit
Decided January 11, 1955No. 15103PublishedCited by 4 opinions
1Opinion of the Court
218 F.2d 810
55-1 USTC P 11,506
Mary B. STRUTHERS, Administratrix D.B.N.C.T.A. of the Estate
of Mary Case Barney, Appellant,
v.
Elmer F. KELM, Collector of Internal Revenue for the
District of Minnesota, Appellee.
No. 15103.
United States Court of Appeals, Eighth Circuit.
Jan. 11, 1955.
Robert M. Bowen and Abbott L. Fletcher, Minneapolis, Minn., for appellant.
Louise Foster, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky, and L. W. Post, Sp. Asst. to the Atty. Gen., George E. MacKinnon, U.S. Atty., and Alex Dim, Asst. U.S. Atty., St. Paul, Minn., were…
2Cases cited5 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Lober v. United StatesSupreme Court of the United States · 1953
- First and American National Bank v. HigginsSupreme Court of Minnesota · 1940
- Hays' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Lober v. United StatesUnited States Court of Claims · 1952
3Cited by4 opinions
- Estate of Alexander v. CommissionerUnited States Tax Court · 1983
- Estate of Deaktor v. CommissionerUnited States Tax Court · 1966
- Estate of Round v. CommissionerUnited States Tax Court · 1963
- Varian v. CommissionerUnited States Tax Court · 1966