Legal Opinion
Brooks v. United States
District Court, S.D. California
Decided June 20, 1949No. Civ. 8135PublishedCited by 5 opinions
1Opinion of the Court
McCORMICK, Chief Judge.
This is an action .for the recovery of federal estate taxes .assessed and collected by defendant in relation to the estate of John Hudson Poole, deceased.
As a result of a.pretrial hearing and.a trial on the merits the crucial and ultimate question for decision is the ascertainment as to whether under the entire record before the court the plaintiff has sustained her claim that the Government has wrongfully collected $11,071.97 from her by the refusal of the Commissioner of Internal Revenue to deduct.'from, the gross estate of decedent Poole half pf $88,243.64 as her…
2Cases cited20 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Freuler v. HelveringSupreme Court of the United States · 1934
- Estate of Spiegel v. CommissionerSupreme Court of the United States · 1949
- Lang v. CommissionerSupreme Court of the United States · 1938
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3Cited by5 opinions
- Estate of RadovichCalifornia Supreme Court · 1957
- Estate of ClarkeCalifornia Supreme Court · 1967
- Gardner v. CranstonCalifornia Supreme Court · 1967
- Kirkwood v. Citizens National Trust & Savings BankCalifornia Supreme Court · 1957
- Schneider v. Toledo Trust Co.Ohio Supreme Court · 1964