Legal Opinion
United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, Deceased
Court of Appeals for the Seventh Circuit
Decided January 12, 1977No. 76-1409PublishedCited by 60 opinions
1Opinion of the Court
MOORE, Senior Circuit Judge.
The United States of America (the “Government”) plaintiff-appellant, brought this suit to reduce to judgment a penalty of $16,414.69 which had been assessed against Richard L. Kroll, as Executor of the Estate of Gertrude O’Reilly (“Kroll”), defendantappellee, for failure to file an estate tax return within the period provided by law. No opinion, findings of fact or conclusions of law exist other than as delivered orally by the District Court at the conclusion of the trial to which reference will be subsequently made. The determinative facts are not in material…
2Cases cited13 opinions
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Ferrando v. United StatesCourt of Appeals for the Ninth Circuit · 1957
8 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Gomez v. ToledoSupreme Court of the United States · 1980
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
- David Bruce McMahan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
- John A. Laney and Jeanine Laney v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
55 more not listed; retrieve them via the Exa API.