Legal Opinion
Thompson v. United States
District Court, D. Minnesota
Decided July 31, 1925No. 1420PublishedCited by 11 opinions
1Opinion of the Court
MOLYNEAUX, District Judge.
The plaintiffs base their claim for a refund, on two grounds:
(.1) Thai certain specific lands belonging to the estate, and referred to in the complaint as being situated in the counties of Blue Earth, Cottonwood, Jackson, Martin, Murray, Nobles, Rock, and Watonwan, were overvalued as of May 1, 1919.(2) That the taxpayer is entitled to a deduction by reason of real estate taxes that had become a lien upon the real property of the deceased at the time of his death, under the la,ws of Minnesota, a part only of which deduction having been allowed by the government.
First.…
2Cases cited3 opinions
- State v. Northwestern Telephone Exchange Co.Supreme Court of Minnesota · 1900
- National Bond & Security Co. v. HopkinsSupreme Court of Minnesota · 1905
- Winters v. EllefsonSupreme Court of Minnesota · 1914
3Cited by11 opinions
- Pardee v. CommissionerUnited States Tax Court · 1967
- Friend v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
- Wourdack v. BeckerCourt of Appeals for the Eighth Circuit · 1932
- Merchants Bank Bldg. Co. v. HelveringCourt of Appeals for the Eighth Circuit · 1936
- Commissioner of Internal Revenue v. CowardCourt of Appeals for the Third Circuit · 1940
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