Legal Opinion
St. Louis Union Trust Co. v. United States
Court of Appeals for the Eighth Circuit
Decided February 14, 1936No. 10210PublishedCited by 15 opinions
1Opinion of the Court
BOOTH, Circuit Judge.
This is an appeal from a judgment of the District Court entered September 17, 1934, in an action commenced January 27, 1928, by the United States against Edward Mallinckrodt, Sr., to recover additional income taxes and interest for the year 1920.
Edward Mallinckrodt, Sr., will be hereafter referred to as the taxpayer. He died February 1, 1928, and the St. Louis Union Trust Company, executor of his will, was duly substituted as defendant in the action.
A jury was duly waived and the case tried to the court June 6 and 7, 1933. Final judgment was rendered for plaintiff…
2Cases cited33 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- United States v. IshamSupreme Court of the United States · 1873
- Helvering v. RankinSupreme Court of the United States · 1935
28 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Michael Malik Allah v. Thomas SeiverlingCourt of Appeals for the Third Circuit · 2000
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- Charles W. Steadman and Dorothy F. Steadman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- La Societe Francaise De Bienfaisance Mutuelle v. California EmploymentCommissionCalifornia Court of Appeal · 1943
- Schmidlapp v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
10 more not listed; retrieve them via the Exa API.