Legal Opinion
Smails v. O'MALLEY
Court of Appeals for the Eighth Circuit
Decided April 23, 1942No. 12042PublishedCited by 22 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
This case arises under § 302(a) and (c) of the Revenue Act of 1926, c. 27, 44 Stat. 9, 26 U.S.C.A. Int.Rev.Code, § 811(a, c). The action was commenced by the appellants in the district court to recover from the Collector of Internal Revenue the sum of $16,008.43 paid on account of a deficiency in the estate taxes assessed by the Commissioner of Internal Revenue against the estate of Emma Allen, deceased. The deficiency was based upon the inclusion in the gross estate of the value of property found by the Commissioner to have been transferred to the appellant taxpayers by…
2Cases cited17 opinions
- Gunning v. CooleySupreme Court of the United States · 1930
- United States v. WellsSupreme Court of the United States · 1931
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Palmer v. CommissionerSupreme Court of the United States · 1937
- Maxwell Land Grant Co. v. DawsonSupreme Court of the United States · 1894
12 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Leif M. Hanson v. Ford Motor Company, a CorporationCourt of Appeals for the Eighth Circuit · 1960
- Coca Cola Bottling Co. Of Black Hills v. HubbardCourt of Appeals for the Eighth Circuit · 1953
- Watkins v. Oaklawn Jockey ClubCourt of Appeals for the Eighth Circuit · 1950
- Chicago & N. W. Ry. Co. v. CurlCourt of Appeals for the Eighth Circuit · 1950
- Burns v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
17 more not listed; retrieve them via the Exa API.