Legal Opinion
United States v. Mitchell
Court of Appeals for the Seventh Circuit
Decided December 8, 1934No. 5130PublishedCited by 34 opinions
1Opinion of the Court
EVANS, Circuit Judge.
The issue to he determined upon this appeal is whether claims, totaling $170,,013.78j. based on decedent’s oral promise to pay possible losses arising out of loans to others, arc to be deducted in arriving at the net taxable estate for the purpose of determining estate-taxes under section 393 (a) (1), Revenue Act 1926 (26 USCA § 1995(a)(1). 1
John J. Mitehell died October 29, 1927, leaving an estate which was subject to th-o Federal estate tax. In October, 1928, a tax of $175,183.17 was paid. On March 14,1930, the Government sent a notice of a deficiency tax of…
2Cases cited9 opinions
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
- Latty v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Ferguson v. DicksonCourt of Appeals for the Third Circuit · 1924
- Lusk v. ThroopIllinois Supreme Court · 1901
- Williams v. CorbetIllinois Supreme Court · 1862
4 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- First-Mechanics Nat. Bank v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1940
- Commissioner of Internal Revenue v. StraussCourt of Appeals for the Seventh Circuit · 1935
- Carney v. BenzCourt of Appeals for the First Circuit · 1937
- Helvering v. Rhodes' EstateCourt of Appeals for the Eighth Circuit · 1941
29 more not listed; retrieve them via the Exa API.