Legal Opinion
Kauffman v. Westover
District Court, S.D. California
Decided April 20, 1953No. 13554PublishedCited by 5 opinions
1Opinion of the Court
HARRISON, District Judge.
The plaintiff seeks to recover an alleged excess in income tax paid for the calendar year 1945. Plaintiff' was special administrator and then coexecutor of the estate of Leon E. Kauffman, his father, and while acting in such capacities received fees in the sum of $67,000 as follows:
Nature Period Duties Amount
Extraordinary 12- 6-35 to 10-19-36 Special, Administrator $22,000.00
Extraordinary 10- 20-36 “ 11-30-38 Co-executor ■ • $15,000.00
Extraordinary 11- 30-38 11-30-39 Co-executor $10,000.00
Ordinary 10-20-36 “ 11-30-39 Co-executor $ 2,000.00
Extraordinary 12- 1-39 “…
2Cases cited16 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- Smart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Lum v. CommissionerUnited States Tax Court · 1949
- Cowan v. Henslee, Collector of Internal Revenue. Klein v. Henslee, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Harold L. Ward and Estate of Virginia Palmer Ward, Deceased, Harold L. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
- Herbert P. Weinmann v. United StatesCourt of Appeals for the Second Circuit · 1960
- Estate of HeckCalifornia Court of Appeal · 1958
- Weinmann v. United StatesDistrict Court, S.D. New York · 1959
- Sharp v. LaneCalifornia Court of Appeal · 1958