Legal Opinion
Nourse v. Riddell
District Court, S.D. California
Decided August 22, 1956No. 17209PublishedCited by 17 opinions
1Opinion of the Court
HALL, District Judge.
Elizabeth C. Nourse died on February 9, 1951. Her executor filed an estate tax return showing no tax due. The Commissioner of Internal Revenue, nevertheless, assessed a tax which, together with interest, amounted to approximately $20,000 on the basis that her estate should have included a valuation for property transferred by her in trust in 1937. The tax was paid by the executor under protest,. claim for refund was filed, and not' being granted, this suit followed.
In 1937 Elizabeth Nourse, feeling that her income was' not sufficient to support her, entered into an…
2Cases cited38 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Sinclair Refining Co. v. Jenkins Petroleum Process Co.Supreme Court of the United States · 1933
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Brooks v. MarburySupreme Court of the United States · 1826
- Church v. HubbartSupreme Court of the United States · 1804
33 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Gregory v. CommissionerUnited States Tax Court · 1963
- Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- United States v. Richard S. Righter, of the Estate of Edna Beaham Mersereau, DeceasedCourt of Appeals for the Eighth Circuit · 1968
- Old Colony Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1964
12 more not listed; retrieve them via the Exa API.