Legal Opinion
Bohnen v. Harrison
Court of Appeals for the Seventh Circuit
Decided October 29, 1952No. 10562_1PublishedCited by 13 opinions
1Opinion of the Court
LINDLEY, Circuit Judge.
The Collector of Internal Revenue, defendant in the suit below, appeals from a judgment of the District Court granting the taxpayers’ motion for judgment on the pleadings in an action to recover overpayment of estate táxes. The controlling facts, a clear analysis of the issues and an adequate exposition of the pertinent law appear in Judge Campbell’s decision in In re Bohnen, D.C., 100 F.Supp. 118. However, because there are two decisions to the contrary, one of which was announced after the judgment below was entered, it may well be advisable, we think, to add our…
2Cases cited6 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Goldstone v. United StatesSupreme Court of the United States · 1945
- United States v. United Distillers Products Corp.Court of Appeals for the Second Circuit · 1946
- Burr v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Conway v. GlennCourt of Appeals for the Sixth Circuit · 1952
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Fidelity-Philadelphia Trust Co. v. SmithSupreme Court of the United States · 1958
- Hutchinson v. CommissionerUnited States Tax Court · 1953
- Anne Harley Kohl and William J. Harley, as Surviving Executors of the Estate of William S. Harley, Deceased, Etc. v. United StatesCourt of Appeals for the Seventh Circuit · 1955
- Bohnen v. HarrisonCourt of Appeals for the Seventh Circuit · 1956
- Bohnen v. HarrisonDistrict Court, N.D. Illinois · 1955
8 more not listed; retrieve them via the Exa API.