Legal Opinion
Lang's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 27, 1938No. 8459PublishedCited by 31 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
The Estate of Julius C. Lang, deceased (a former resident of the State of Washington), and his executors petition to review a decision of the United States Board of Tax Appeals sustaining in several respects the Commissioner’s determination of a deficiency in estate taxes. The Commissioner has taken a cross-petition from the Board’s decision, complaining of its failure to sustain his determination of deficiency in full. Decedent died in December, 1929, and the tax liability is governed by the Revenue Act of 1926, particularly sections 302 and 303 thereof, 26 U.S.C.A. §§…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Blair v. CommissionerSupreme Court of the United States · 1937
- Poe v. SeabornSupreme Court of the United States · 1930
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Lang v. CommissionerSupreme Court of the United States · 1938
10 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- Western Pacific Railroad Corp. v. Western Pacific Railroad Co.Supreme Court of the United States · 1953
- United States v. MerrillCourt of Appeals for the Ninth Circuit · 1954
- Commissioner of Internal Rev. v. Textile Mills S. Corp.Court of Appeals for the Third Circuit · 1940
- Lowry v. Baltimore & Ohio RailroadCourt of Appeals for the Third Circuit · 1983
26 more not listed; retrieve them via the Exa API.