Legal Opinion
United States v. Genevieve E. Frankel, of the Estate of Samuel F. Frankel, Deceased, and Genevieve E. Frankel
Court of Appeals for the Eighth Circuit
Decided May 4, 1962No. 16809_1PublishedCited by 22 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is an appeal by the Government from a judgment for Genevieve E. Frankel in an action brought by her for the refund of income taxes which she paid for the year 1956. The action is based upon the claim that in her income tax return for that year there had erroneously been included in her gross income nontaxable gifts.
Genevieve E. Frankel is the widow of Samuel F. Frankel, who died February 22, 1956, and the executrix of his estate. Her husband had been employed by the Badger Foundry Company (a corporation), of Winona, Minnesota, for approximately forty years. At the…
2Cases cited12 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- United States v. Yellow Cab Co.Supreme Court of the United States · 1949
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Baker v. Texas & Pacific Railway Co.Supreme Court of the United States · 1959
7 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Gantner v. CommissionerUnited States Tax Court · 1988
- Eva L. Gaugler, on Behalf of Herself and as Under the Last Will and Testament of Raymond C. Gaugler, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1963
- Mildred W. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- Nell W. Carson v. The United StatesUnited States Court of Claims · 1963
- Estate of Julius B. Cronheim, Deceased, Richard B. Cronheim, and Emily F. Cronheim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
17 more not listed; retrieve them via the Exa API.