Legal Opinion
Umsted v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided June 13, 1934No. 9888PublishedCited by 2 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This is an appeal from a decision of the Board of Tax Appeals rendered on a stipulation of facts involving income taxes for the years 1925 and 1926 in four eases consolidated in the proceedings before the Board (28 B. T. A. 176). The essential facts are as follows: Sid Umsted, a resident of Camden, Ark., died intestate on November 3, 1925, the owner of certain oil and gas properties and royalty interests in oil and gas lands in Ouachita County, Ark. The petitioners are the sole beneficiaries of bis estate. Title to a portion of the land was in controversy and in the…
2Cases cited29 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Burnet v. HarmelSupreme Court of the United States · 1932
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Brown v. HelveringSupreme Court of the United States · 1934
- Palmer v. BenderSupreme Court of the United States · 1932
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3Cited by2 opinions
- Ellis Campbell, Jr., District Director of Internal Revenue v. David Fasken and Inez G. FaskenCourt of Appeals for the Fifth Circuit · 1959
- Ellis Campbell, Jr., District Director of Internal Revenue v. David Fasken and Inez G. FaskenCourt of Appeals for the Fifth Circuit · 1959