Legal Opinion
Rosenblum v. Anglim
Court of Appeals for the Ninth Circuit
Decided May 10, 1943No. 10208PublishedCited by 8 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Max Rosenblum, hereafter called decedent, died on August 3, 1936. Decedent was not a citizen or resident of or engaged in business in the United States, but left an estate part of which was situated therein. The estate included-$157,848.55 which decedent had deposited with Daniel Hecht 1 of San Francisco, California. Appellant, Samuel Rosenblum, administrator of the estate, filed an estate tax return and paid an estate tax to appellee, Clifford C. Anglim, Collector of Internal Revenue for the First Collection District of California. In computing the value of that part…
2Cases cited8 opinions
- Cooper Manufacturing Co. v. FergusonSupreme Court of the United States · 1885
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Auten v. United States Nat. Bank of NYSupreme Court of the United States · 1899
- Oulton v. Savings InstitutionSupreme Court of the United States · 1873
- Lewellyn v. Pittsburgh, B. & L. E. R.Court of Appeals for the Third Circuit · 1915
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Philip J. Howell, A/K/A James Colburne HowardCourt of Appeals for the Third Circuit · 1956
- Asian Intern. v. MERRILL LYNCH, PIERCE, ETC.Louisiana Court of Appeal · 1983
- Lichtenstein v. Kidder, Peabody & Co., Inc.District Court, W.D. Pennsylvania · 1989
- Brooks v. Transamerica Financial AdvisorsLouisiana Court of Appeal · 2011
- Lester Jernigan v. The Southern Pacific Company, a Delaware CorporationCourt of Appeals for the Ninth Circuit · 1955
3 more not listed; retrieve them via the Exa API.