Legal Opinion
Estate of Floyd B. Faulkerson, Deceased, Berniece E. Faulkerson, Administratrix v. United States
Court of Appeals for the Seventh Circuit
Decided April 26, 1962No. 13519PublishedCited by 27 opinions
1Opinion of the Court
HASTINGS, Chief Judge.
Plaintiff-taxpayer, Berniece E. Faulkerson, administratrix with the will annexed of the estate of Floyd B. Faulkerson, deceased, brought this action in the district court against United States of America to recover federal estate taxes paid on her decedent’s estate. Following a trial by the court, on a stipulation of facts, judgment was entered denying such refund. This appeal followed.
The errors relied on for reversal arise out of the ruling by the district court that the law is with the Government.
The facts are undisputed and may be summarized as follows:
The testator,…
2Cases cited13 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
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Helvering v. BullardSupreme Court of the United States · 1938
8 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Aerojet-General Corp. v. AskewCourt of Appeals for the Fifth Circuit · 1975
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Estate of Mervin G. Pierpont, Deceased, Union Trust Company of Maryland and Ernest L. Poyner, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1964
22 more not listed; retrieve them via the Exa API.