Legal Opinion

Willcuts v. Stoltze

Court of Appeals for the Eighth Circuit

Decided November 5, 1934No. 9916PublishedCited by 6 opinions

1Opinion of the Court

BOOTH, Circuit Judge.

This is an appeal from a judgment in favor of plaintiff, appellee, in an action brought against appellant to recover, with interest, an amount paid by appellee and his coexecutor, under protest* as estate taxes upon the estate of Fred H. Stoltze.

A jury was duly waived and the ease was tried to the court.

Fred H. Stoltze, a resident of Hennepin county, Minn., died May 21, 1928, testate, leaving an estate admittedly subject to probate, amounting to over $1,425,000 in value at the date of his death.

On or about February 1, 1929, the executors of the will of deceased duly made…

2Cases cited24 opinions

  1. United States v. WellsSupreme Court of the United States · 1931
  2. Nichols v. CoolidgeSupreme Court of the United States · 1927
  3. Mobile, Jackson & Kansas City Railroad v. TurnipseedSupreme Court of the United States · 1910
  4. Heiner v. DonnanSupreme Court of the United States · 1932
  5. Milliken v. United StatesSupreme Court of the United States · 1931

19 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Updike v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
  2. St. Louis Union Trust Co. v. BeckerCourt of Appeals for the Eighth Circuit · 1935
  3. Hoover v. United StatesUnited States Court of Claims · 1960
  4. Bell v. United StatesDistrict Court, D. Minnesota · 1947
  5. Commissioner of Internal Revenue v. Colorado Nat. BankCourt of Appeals for the Tenth Circuit · 1938

1 more not listed; retrieve them via the Exa API.

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