Legal Opinion
Chase National Bank v. Commissioner
Court of Appeals for the Eighth Circuit
Decided September 16, 1955No. Nos. 15081-15083PublishedCited by 8 opinions
1Opinion of the Court
VOGEL, Circuit Judge.
Petitioners herein seek review of the correctness of decisions of the Tax Court of the United States, In re McDonald’s Will, 19 T.C. 672, determining deficiencies against the petitioners.
The first two cases may be treated as one because they involve the same income tax deficiencies, one by the executrix of the estate and the other by trustees, who have admitted transferee liability if the deficiencies are sustained. These two cases determined income tax deficiencies for the calendar years 1944, 1945, 1946 and in 1947 to May 16, 1947, in the respective amounts of…
2Cases cited20 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Harris v. CommissionerSupreme Court of the United States · 1950
- Commissioner of Internal Revenue v. ProutyCourt of Appeals for the First Circuit · 1940
- Helvering v. United States Trust Co.Court of Appeals for the Second Circuit · 1940
- National Brass Works, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
15 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Keller v. CommissionerUnited States Tax Court · 1965
- Krause v. CommissionerUnited States Tax Court · 1971
- Estate of Davis v. CommissionerUnited States Tax Court · 1968
- The Chase National Bank of the City of New York — Trust Division — and Eileen June McDonald Trustees of the Last Will and Testament of D. G. McDonald Deceased v. Commissioner of Internal Revenue, Eileen June McDonald of the Estate of D. G. McDonald Deceased v. Commissioner of Internal Revenue, Eileen June McDonald Thompson, of the Estate of D. G. McDonald Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
- Estate of Davis v. CommissionerUnited States Tax Court · 1968
3 more not listed; retrieve them via the Exa API.