Legal Opinion
Talcott v. United States
Court of Appeals for the Ninth Circuit
Decided January 30, 1928No. 5144PublishedCited by 49 opinions
1Opinion of the CourtGilbert, Circuit Judge
(after stating the facts as above). The main question here presented is whether, under the Revenue Act of 1918 • (Comp. St. §§' 6371%a, 6336Váa, et seq.) the one-half interest of the surviving wife in the community property of her deceased husband and herself, where both were domiciled in California, is subject to the federal estate tax. That question was before this court in Wardell v. Blum (C. C. A.) 276 F. 226, and it was there held that the one-half interest of a wife in the community property which on the death of her husband she held under the laws of California was not subject to the…
2Cases cited24 opinions
- United States v. RobbinsSupreme Court of the United States · 1926
- Hamilton-Brown Shoe Co. v. Wolf Brothers & Co.Supreme Court of the United States · 1916
- Wisconsin Central Railroad v. United StatesSupreme Court of the United States · 1896
- United States v. Nashville, Chattanooga & St. Louis Railway Co.Supreme Court of the United States · 1886
- Sutton v. United StatesSupreme Court of the United States · 1921
19 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Champ Spring Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1931
- Missouri Utilities Co. v. City of CaliforniaDistrict Court, W.D. Missouri · 1934
- The United States of America v. The Russell Manufacturing CompanyCourt of Appeals for the Second Circuit · 1965
- Granzow v. Village of Lyons, Ill.Court of Appeals for the Seventh Circuit · 1937
- Hernandez v. BeckerCourt of Appeals for the Tenth Circuit · 1931
44 more not listed; retrieve them via the Exa API.