Legal Opinion
Guettel v. United States
Court of Appeals for the Eighth Circuit
Decided March 17, 1938No. 11013PublishedCited by 61 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
The appellants, the sole residuary legatees under the will of Henry A. Guettel, brought this action at law to recover from the United States an overpayment of estate tax, which overpayment resulted from including in the gross estate the value of the Missouri real estate owned by the decedent. The sole defense of the government was that of res judicata. The case was tried to. the court upon a stipulation of facts. From a judgment in favor of the government, this appeal was taken.
' Henry A. Guettel died testate August 19, 1921. His executors filed an estate tax return,…
2Cases cited28 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Baltimore Steamship Co. v. PhillipsSupreme Court of the United States · 1927
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
23 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Thornton v. CarterCourt of Appeals for the Eighth Circuit · 1940
- Fred Engelhardt, D/B/A Engelhardt's Camera Store v. Bell & Howell Co., a CorporationCourt of Appeals for the Eighth Circuit · 1964
- State Board of Equalization v. Superior CourtCalifornia Supreme Court · 1985
- Cleveland v. HigginsCourt of Appeals for the Second Circuit · 1945
- Wallace Glick, by His Next Friend, Bessie McGinty and Bessie McGinty v. Ballentine Produce, Inc.Court of Appeals for the Eighth Circuit · 1968
56 more not listed; retrieve them via the Exa API.