Legal Opinion
Commissioner of Internal Revenue v. Henderson's Estate
Court of Appeals for the Fifth Circuit
Decided February 22, 1945No. 11109PublishedCited by 12 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
These are income tax cases. The question in each is whether the taxpayer was entitled to a deduction under Section 23(b) of the Revenue Act of 1938 for interest paid on a deficiency in estate taxes assessed against the succession of Ellen H. Henderson.
The issue developed from these facts: Hunt Henderson was executor and residuary legatee of Ellen H. Henderson, who died in 1935. Succession proceedings were instituted in Louisiana, where all parties resided; the administration was completed *620and the estate closed in January, 1938. As residuary legatee, Hunt Henderson…
2Cases cited13 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- United States v. UpdikeSupreme Court of the United States · 1930
- COMMISSIONER OF INT. REVENUE v. Oswego Falls Corp.Court of Appeals for the Second Circuit · 1934
- Hatch v. Morosco Holding Co.Court of Appeals for the Second Circuit · 1931
- West Tennessee Power & Light Co. v. JacksonSupreme Court of the United States · 1938
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Guardian Investment Corporation v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Frank Nelson, Jr. And Lee Etta Nelson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- Jacob Abdalla and Mary T. Abdalla v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Commissioner of Internal Revenue v. BreyerCourt of Appeals for the Third Circuit · 1945
- United States v. FloerschCourt of Appeals for the Tenth Circuit · 1960
7 more not listed; retrieve them via the Exa API.