Legal Opinion
Helvering v. Maytag
Court of Appeals for the Eighth Circuit
Decided January 20, 1942No. 12025, 12026PublishedCited by 37 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
Statement.
These two proceedings, which were consolidated before the Board and there disposed of by joint findings of fact and opinion, and which have been consolidated in this Court, involve two separate liabilities, one for an estate tax asserted against the estate of Dena B. Maytag, deceased, and the other for a gift tax asserted against E. H. Maytag: (1) A deficiency in estate tax asserted against the estate of Dena B. Maytag, of which Elmer H. Maytag was then the executor, in the amount of $76,568.65, and (2) a deficiency in gift tax for the year 1934 asserted…
2Cases cited18 opinions
- Maass v. HigginsSupreme Court of the United States · 1941
- Powers v. CommissionerSupreme Court of the United States · 1941
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Laird v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1936
13 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Frank v. CommissionerUnited States Tax Court · 1970
- Estate of RoseSupreme Court of Pennsylvania · 1975
- Rushton v. CommissionerCourt of Appeals for the Fifth Circuit · 1974
- Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
32 more not listed; retrieve them via the Exa API.