Legal Opinion
Wells Fargo Bank & Union Trust Co., of the Will of Walter D. K. Gibson, Deceased v. United States
Court of Appeals for the Ninth Circuit
Decided June 4, 1957No. 15046_1PublishedCited by 18 opinions
1Opinion of the Court
EAST, District Judge.
This action was brought in the District Court for the Northern District of California, Southern Division, under Section 1346(a) (1), Title 28, U.S.C.A., for the refund of certain income taxes alleged to have been erroneously assessed and collected.
The main facts are not in dispute and were the subject of stipulation in the District Court.
The Appellant is the Executor of the last Will and Testament of Walter D. K. Gibson, deceased, who died on December 21, 1938 (Decedent). The estate of Decedent (Walter’s Estate) was in the course of administration from January 11, 1939 to…
2Cases cited22 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Stone v. WhiteSupreme Court of the United States · 1937
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- McEachern v. RoseSupreme Court of the United States · 1937
17 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
- Chappel v. Proctor (In Re Chappel)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
- Charles B. Benenson and Dorothy Cullman v. United StatesCourt of Appeals for the Second Circuit · 1967
- Aaron L. Kolom and Serita Kolom v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Benenson v. United StatesDistrict Court, S.D. New York · 1966
13 more not listed; retrieve them via the Exa API.