Legal Opinion
United States v. Blow
Court of Appeals for the Seventh Circuit
Decided April 23, 1935No. 5181PublishedCited by 16 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
Appellees, the administrators of the estate of Adele M. Blow, deceased, filed suit in the District Court to recover an alleged overpayment of income taxes by decedent for the year 1925. Judgment was entered in favor of appellees, and the government appeals.
Appellees’ claim was based on the taxpayer’s error in not claiming a deduction for charitable contributions to which they alleged she was entitled. The government, in addition to pleading the general issue, interposed a special defense based on the fact that she had erroneously claimed a deduction for depreciation of…
2Cases cited9 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Helvering v. BlissSupreme Court of the United States · 1934
- Baltzell v. MitchellCourt of Appeals for the First Circuit · 1925
- Helvering v. FalkSupreme Court of the United States · 1934
- Laflin v. CommissionerCourt of Appeals for the Seventh Circuit · 1934
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- In re the Accounting of PershanNew York Surrogate's Court · 1949
- Raffety v. ParkerCourt of Appeals for the Eighth Circuit · 1957
- Chisolm v. United StatesUnited States Court of Claims · 1937
- Estate of Nissen v. CommissionerUnited States Tax Court · 1964
- Lambert Tree Trust Estate v. CommissionerUnited States Tax Court · 1962
11 more not listed; retrieve them via the Exa API.