Legal Opinion
Anderson v. Bowers
Court of Appeals for the Fourth Circuit
Decided November 8, 1948No. 5806PublishedCited by 11 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This suit was brought to recover an alleged overpayment of federal income taxes for the year 1941 in the sum of $10,072.74. Maggie F. Anderson, the taxpayer, was executrix and residuary legatee of the will of her husband which disposed of an estate in excess of $500,000. On February 29, 1941, she filed her final administration account in the Probate Court for Chesterfield County, South Carolina, in which she showed the distribution of the estate, and craved an allowance of $25,106.-99 for executrix’ commissions. On the same day the account was approved and she was…
2Cases cited12 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Barker v. MagruderCourt of Appeals for the D.C. Circuit · 1938
- Penn v. RobertsonCourt of Appeals for the Fourth Circuit · 1940
- Schoenheit v. LucasCourt of Appeals for the Fourth Circuit · 1930
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Pitts v. HamrickCourt of Appeals for the Fourth Circuit · 1955
- Pahl v. CommissionerUnited States Tax Court · 1976
- Aldridge v. CommissionerUnited States Tax Court · 1968
- Schultz v. CommissionerUnited States Tax Court · 1973
- Anderson v. BowersDistrict Court, W.D. South Carolina · 1954
6 more not listed; retrieve them via the Exa API.