Legal Opinion
Martin v. Brodrick
Court of Appeals for the Tenth Circuit
Decided November 4, 1949No. 3914PublishedCited by 14 opinions
1Opinion of the Court
MURRAH, Circuit Judge.
The question on appeal here is whether a claim for attorneys’ fees and court costs incurred in the successful prosecution of a suit for refund of estate taxes is barred because not included in the original claim for refund. The trial court held the judgment on the first claim for refund res judicata,, entered judgment for the Government, and the taxpayer has appealed on undisputed facts.
Rosa Baumstark, a resident of Sedgwick County, Kansas, died testate on October 15, 1943. Her estate was duly administered, an estate tax return was filed and tax as shown due was paid.…
2Cases cited8 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Stark v. StarrSupreme Court of the United States · 1877
- Guettel v. United StatesCourt of Appeals for the Eighth Circuit · 1938
- Cleveland v. HigginsCourt of Appeals for the Second Circuit · 1945
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Estate of Bailly v. CommissionerUnited States Tax Court · 1983
- EMPIRE TRUST COMPANY v. United StatesDistrict Court, D. Connecticut · 1963
- Box v. RundellCourt of Appeals for the Tenth Circuit · 1950
- Buscaglia v. de ContribucionesSupreme Court of Puerto Rico · 1951
- Porter v. CommissionerUnited States Tax Court · 1969
9 more not listed; retrieve them via the Exa API.