Legal Opinion
Rogan v. Taylor
Court of Appeals for the Ninth Circuit
Decided June 11, 1943No. 10301PublishedCited by 31 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
Alfred G. Taylor, executor of the estate of Emma A. Bailey, deceased, sued Nat Rogan, Collector of Internal Revenue, in the United States District Court for the Southern District of California for refund of a portion of the estate tax paid. Recovery was allowed in part and denied in part, and both parties appeal. The questions involved on both appeals concern the determination of the amount of the estate which is subject to the applicable federal estate tax (Revenue Act of 1926, § 301, 26 U.S.C.A.Int.Rev.Acts, page 225; Revenue Act of 1932, § 401, as amended by Revenue…
2Cases cited9 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- United States v. KalesSupreme Court of the United States · 1941
- Edwards v. SlocumSupreme Court of the United States · 1924
- Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
4 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Roy B. Thompson, Jr., of the Will of Roy B. Thompson, Deceased v. Earl R. Wiseman, District Director of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
- Cuppett v. NeillyWest Virginia Supreme Court · 1958
- Pearcy v. Citizens Bank & Trust Co.Indiana Court of Appeals · 1951
- In Re the Estate of RettenmeyerSupreme Court of Oklahoma · 1959
- Hohensee v. CommissionerUnited States Tax Court · 1956
26 more not listed; retrieve them via the Exa API.