Legal Opinion
Sanborn v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 17, 1937No. 10745PublishedCited by 15 opinions
1Opinion of the Court
BOOTH, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals entered March 30, 1936, which determined that there was a deficiency of $22,295.50 in petitioners’ federal income tax for the calendar year 1929.
It appears from the record that the petitioners were respectively executrix and executor of the estate of William E. Minor, deceased; that Dr. Minor died testate December 15, 1928; and that his- estate was closed March 31 1930
The paragraph of the will of Dr. Minor contained the following provisions:,
Third:I own and hold forty-eight (48) shares of the stock of…
2Cases cited14 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- United States v. PhellisSupreme Court of the United States · 1921
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Burnet v. WhitehouseSupreme Court of the United States · 1931
9 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Alabama-Georgia Syrup Co. v. CommissionerUnited States Tax Court · 1961
- Sanborn v. HelveringCourt of Appeals for the Eighth Circuit · 1940
- Grain Belt Supply Co. v. Commissioner of Internal Rev.Court of Appeals for the Eighth Circuit · 1940
- Tate v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Dunlop v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
10 more not listed; retrieve them via the Exa API.