Legal Opinion
Howard v. United States
Court of Appeals for the Fifth Circuit
Decided February 6, 1942No. 10061, 10124PublishedCited by 28 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
This action was filed by the executors of Howard, a life long resident of Louisiana, to recover money paid under protest as federal estate taxes. Each side has appealed from separate portions of the lower court’s judgment.
The appeal of the executors is from that portion of the judgment assessing estate taxes against them in respect to certain gifts inter vivos made by the decedent to his wife prior to 1926. Though the donor alienated the property as completely as he could, it was the opinion of the court below that the gifts at all times were revocable at the option of…
2Cases cited73 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Burnet v. HarmelSupreme Court of the United States · 1932
- Corliss v. BowersSupreme Court of the United States · 1930
- Blair v. CommissionerSupreme Court of the United States · 1937
- Sibbach v. Wilson & Co.Supreme Court of the United States · 1941
68 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Plitt v. GreenbergCourt of Appeals of Maryland · 1966
- Gaylord v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
- Commissioner of Internal Revenue v. Chase Manhattan BankCourt of Appeals for the Fifth Circuit · 1958
- McFaddin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945
- McIntosh v. CommissionerUnited States Tax Court · 1956
23 more not listed; retrieve them via the Exa API.