Legal Opinion
Martz v. Commissioner
Court of Appeals for the Ninth Circuit
Decided March 2, 1936No. 7728PublishedCited by 8 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
This petition to review arises out of two consolidated cases before the Board, of Tax Appeals wherein it was decided that there was a deficiency of $5,496.20' for the year 1928 in the case of Regina *111Martz and a deficiency for the same year of $14,581.53 in the case of A. J. Martz.
Elizabeth Martz, mother of the petitioners, died November 20, 1927, and A. J. Martz was appointed administrator of her estate. Inheritance taxes in the sum of $427,043.16 were paid the state of California, out of the estate, on May 10, 1928. On May 29, 1928, a partial distribution of the…
2Cases cited5 opinions
- United States v. MitchellSupreme Court of the United States · 1926
- Stockdale v. Insurance CompaniesSupreme Court of the United States · 1874
- Keith v. JohnsonSupreme Court of the United States · 1926
- Updike v. United StatesCourt of Appeals for the Eighth Circuit · 1925
- Gillette v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
3Cited by8 opinions
- Cittadini v. CommissionerCourt of Appeals for the Fourth Circuit · 1943
- Robinette v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
- Consolidated Utilities Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1936
- Union Packing Co. v. RoganDistrict Court, S.D. California · 1937
- United States v. PownallDistrict Court, S.D. California · 1946
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