Legal Opinion
Cole's Estate v. Com'r of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 18, 1944No. 12723, 12724PublishedCited by 34 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
These are petitions for review of decisions of the Tax Court of the United' States, affirming a determination by the-Commissioner of Internal Revenue of a-deficiency of $10,174.49 in estate tax against the estate of Mary M. Cole, and redetermining a deficiency of $10,130.83' against the estate of Haydn S. Cole. Pursuant to an order of this court the two cases were consolidated for submission here, as they were in the Tax Court; and they may conveniently be disposed of in a single opinion.
The cases are submitted upon the facts-found by the Tax Court. The decedents-were…
2Cases cited9 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
4 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Orvis v. HigginsCourt of Appeals for the Second Circuit · 1950
- United States v. Estate of GraceSupreme Court of the United States · 1969
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Estate of Bischoff v. CommissionerUnited States Tax Court · 1977
- Estate of Carl J. Guenzel, Deceased, Ernest Usher Guenzel and Carl Stanley Guenzel, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
29 more not listed; retrieve them via the Exa API.