Legal Opinion
Schuster v. Commissioner
Court of Appeals for the Ninth Circuit
Decided November 26, 1962No. Nos. 16774, 16825PublishedCited by 119 opinions
1Opinion of the Court
KOELSCH, Circuit Judge.
These are actions combined in this court to review two decisions of the Tax Court sustaining the Commissioner’s determination that the petitioners are liable as transferees for unpaid estate taxes, pursuant to sections 827(b) and 900 of the Internal Revenue Code of 1939. (26 U.S.C. §§ 827(b), 900 (1952 ed.)).1 The *313Tax Court’s opinions appear in 32 T.C. 998 (1959), 32 T.C. 1017 (1959).
Upon the death of William P. Baker in 1951, his will was duly admitted to probate in California, the state of his residence, and his widow, Melba Baker (now Schuster), was appointed…
2Cases cited26 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Commissioner v. SternSupreme Court of the United States · 1958
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Detroit Bank v. United StatesSupreme Court of the United States · 1943
21 more not listed; retrieve them via the Exa API.
3Cited by119 opinions
- Dixon v. United StatesSupreme Court of the United States · 1965
- Estate of Emerson v. CommissionerUnited States Tax Court · 1977
- Boulez v. CommissionerUnited States Tax Court · 1981
- Manocchio v. CommissionerUnited States Tax Court · 1982
- Richard P. Lavin v. John O. Marsh, Jr., Secretary of the Army of the United States, and the United States ArmyCourt of Appeals for the Ninth Circuit · 1981
114 more not listed; retrieve them via the Exa API.