Legal Opinion
Doris Simcoe Claiborne, Successor Administratrix W/w/a of the Estate of Maude v. Simcoe, Deceased v. United States
Court of Appeals for the Sixth Circuit
Decided June 8, 1981No. 78-3530PublishedCited by 7 opinions
1Opinion of the Court
EDWARDS, Chief Judge.
The United States (Internal Revenue Service) appeals from a judgment entered in favor of plaintiff taxpayer allowing recovery of a refund of federal taxes which plaintiff had paid under protest. The United States contended before the District Court, and contends before us, that the refund should be denied because the funds at issue were income in respect of a decedent, and hence taxable to the estate of the deceased Simcoe under § 691(a) of the Internal Revenue Code of 1954.
The facts in the case were stipulated before the District Judge who decided in favor of the…
2Cases cited11 opinions
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- O'Daniel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Trust Company of Georgia, Under the Will of Carling Dinkler, Sr. v. Aubrey C. Ross, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Keck v. CommissionerCourt of Appeals for the Sixth Circuit · 1969
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Rollert Residuary Trust v. CommissionerUnited States Tax Court · 1983
- Edward D. Rollert Residuary Trust, Genesee Merchants Bank and Trust Company, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
- Estate of Charley W. Peterson, Deceased, Della E. Peterson and Charles R. Peterson, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1981
- Estate of Bickmeyer v. CommissionerUnited States Tax Court · 1985
- Edward D. Rollert Residuary Trust, Genesee Merchants Bank and Trust Company, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
2 more not listed; retrieve them via the Exa API.