Legal Opinion
James Davis, Jr. And Merie Davis v. United States
Court of Appeals for the Tenth Circuit
Decided September 7, 1960No. 6298PublishedCited by 7 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is an appeal by James Davis, Jr. and Merie Davis, his wife, from a judgment denying their claim for refund of income tax paid by them for the calendar year 1953.
James Davis, Sr., father of James, Jr., died on June 19, 1952. His last will and testament was admitted to probate July 15, 1952, by the Probate Court of Sedgwick County, Kansas. On that date the taxpayer was appointed executor, duly qualified as such, and has since continued to act as such executor. James, Jr. is also sole beneficiary under the will and testament of the decedent and will be the sole…
2Cases cited4 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Palmer v. BenderSupreme Court of the United States · 1932
- Anderson v. HelveringSupreme Court of the United States · 1940
- Thomas v. PerkinsSupreme Court of the United States · 1937
3Cited by7 opinions
- Ballentine Motor Co. v. CommissionerUnited States Tax Court · 1962
- First Security Bank of Utah, N. A. v. CommissionerCourt of Appeals for the Tenth Circuit · 1971
- Baldwin Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1966
- Baldwin Brothers, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the Third Circuit · 1966
- Ballentine Motor Co. v. CommissionerUnited States Tax Court · 1962
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