Legal Opinion
United States v. Harriett C. Russell, of the Estate of T. C. Russell, Deceased
Court of Appeals for the Tenth Circuit
Decided June 8, 1972No. 71-1378PublishedCited by 27 opinions
1Opinion of the Court
McWILLIAMS, Circuit Judge.
This is a tax case. Pursuant to the provisions of § 6324(a) (2) of the Internal Revenue Code of 1954, the United States brought a civil action in debt against Harriett C. Russell, the surviving widow of the decedent, T. C. Russell, seeking a personal judgment against her for unpaid federal estate taxes in the amount of $116,165 which had previously been assessed against the estate of T. C. Russell.
At the date of his death T. C. Russell and his wife, Harriett, owned in joint tenancy property of a value of approximately $900,000. By reason of the joint tenancy this…
2Cases cited8 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- United States v. UpdikeSupreme Court of the United States · 1930
- Leighton v. United StatesSupreme Court of the United States · 1933
- United States v. 58th Street Plaza Theatre, Inc.District Court, S.D. New York · 1968
- United States v. MotsingerCourt of Appeals for the Fourth Circuit · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Groetzinger v. CommissionerUnited States Tax Court · 1977
- EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, Plaintiff, Appellant, v. Frank J. TRABUCCO, Et Al., Defendants, AppelleesCourt of Appeals for the First Circuit · 1986
- De West Realty Corp. v. Internal Revenue ServiceDistrict Court, S.D. New York · 1976
- United States v. Henco Holding Corp.Court of Appeals for the Eleventh Circuit · 2021
- Hendricks County Rural Electric Membership Corporation v. National Labor Relations BoardCourt of Appeals for the Seventh Circuit · 1980
22 more not listed; retrieve them via the Exa API.