Legal Opinion
Henderson v. Rogan
Court of Appeals for the Ninth Circuit
Decided February 8, 1947No. 11389PublishedCited by 6 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
This suit involves a claim for refund of $210,356.51 federal estate tax and interest filed by the Executor of the Last Will and Testament of Mrs. Nellie Euretta Taylor and rejected by the United States Collector of Internal Revenue.
The material facts, as stipulated by the parties, were so found by the trial Court. The husband of decedent, George Wesley Taylor, executed a trust on February 6, 1931. By the terms of the trust it was provided that the entire net income should be paid in monthly or other convenient in-stalments to his wife, Nellie Euretta Taylor, and…
2Cases cited8 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- United States v. FieldSupreme Court of the United States · 1921
- United States v. FieldSupreme Court of the United States · 1921
- Helvering v. GrinnellSupreme Court of the United States · 1935
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3Cited by6 opinions
- Keeter v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Estate of WoodCalifornia Court of Appeal · 1973
- Southern California First National Bank v. SwarthCalifornia Court of Appeal · 1973
- United States of America Ex Rel. Alnoor Virani v. Jerry M. Lewis Truck Parts & Equipment, Inc. Steven Lewis Robert Holtzman, and Hall & Phillips, United States of America Ex Rel. Alnoor Virani v. Steven H. Lewis Jerry M. Lewis Truck Parts & Equipment, Inc. Robert HoltzmanCourt of Appeals for the Ninth Circuit · 1996
- Keeter v. United StatesCourt of Appeals for the Fifth Circuit · 1972
1 more not listed; retrieve them via the Exa API.