Legal Opinion
Dorothy Stuit, Transferee and Estate of Jennie Vanderpoel, Deceased, Dorothy Stuit v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided November 22, 1971No. 18783, 18784PublishedCited by 17 opinions
1Opinion of the Court
KNOCH, Senior Circuit Judge.
Petitioner-appellant, Dorothy Stuit, Executrix of the Estate of Jennie Vanderpoel, deceased, filed an estate tax return. The respondent-appellee, Commissioner of Internal Revenue, found a deficiency in estate taxes and made a transferee assessment against Dorothy Stuit who filed petitions in the Tax Court for the estate and for herself as transferee which were consolidated. These appeals are taken from the decisions of the Tax Court, 54 T.C. 580, in favor of the Commissioner.
The Tax Court has reached the same conclusion in two subsequent cases involving similar…
2Cases cited8 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Lober v. United StatesSupreme Court of the United States · 1953
- Estate of Russell Harrison Varian, Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- Old Colony Trust Company, of the Estate of John H. Cunningham v. United StatesCourt of Appeals for the First Circuit · 1970
- Varian v. CommissionerUnited States Tax Court · 1966
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Anastasio v. CommissionerUnited States Tax Court · 1977
- Estate of Cutter v. CommissionerUnited States Tax Court · 1974
- Estate of Harry Prudowsky, Deceased, Vivian Prudowsky, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1972
- Exchange Bank & Trust Co. v. United StatesCourt of Appeals for the Federal Circuit · 1982
- Estate of Bell v. CommissionerUnited States Tax Court · 1976
12 more not listed; retrieve them via the Exa API.