Legal Opinion
Olson v. Reisimer
District Court, E.D. Wisconsin
Decided March 2, 1959No. 57-C-291PublishedCited by 4 opinions
1Opinion of the Court
GRUBB, District Judge.
This is an action for refund of payment of deficiency estate tax principal and interest in the total amount of $40,031.27, together with interest thereon.
Ben and Nellie Olson owned certain real property in joint tenancy. Nellie Olson had furnished the consideration therefor, in part, by making the initial payment out of proceeds of other property she owned, and also by applying income from a rooming house she operated, on the mortgage.
In 1931, when Nellie was 65 and Ben 63 years old, they executed a joint and mutual will whereby the survivor of them was to have a life…
2Cases cited19 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Doyle v. FischerWisconsin Supreme Court · 1924
- Latty v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Sullivan's Estate v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1949
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3Cited by4 opinions
- Manautou v. NogueraSupreme Court of Puerto Rico · 1963
- Olson v. ReisimerCourt of Appeals for the Seventh Circuit · 1959
- Olson v. ReisimerCourt of Appeals for the Seventh Circuit · 1959
- Manautou v. NogueraSupreme Court of Puerto Rico · 1963