Legal Opinion
Matern v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 14, 1932No. 6775PublishedCited by 9 opinions
1Opinion of the Court
SAWTELLE, Circuit Judge.
This is an appeal from an order of re-determination entered November 21,1930, by the United States Board of Tax Appeals in favor of the! appellee. The appeal is brought to this court by petition for review, and involves federal income taxes for 1923 and. 1924.
William A. Matern died on December 3, 1923. The petitioner and appellant herein, Gertrud B. Matern, was the wife of the decedent, and the chief beneficiary under his last will and testament. The husband’s estate was in process of administration throughout the year 1924, and was not finally settled until 1926. The…
2Cases cited5 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Bollinger v. WrightCalifornia Supreme Court · 1904
- Myers v. ReinsteinCalifornia Supreme Court · 1885
3Cited by9 opinions
- Alexander Sprunt & Son v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1933
- Old Mission P. Cement Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1934
- Lightsey v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1933
- Carroll v. BuntNew Mexico Supreme Court · 1946
- Grand Central Public Market, Inc. v. United StatesDistrict Court, S.D. California · 1938
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