Legal Opinion
Hardenbergh v. Commissioner of Internal Revenue (Two Cases)
Court of Appeals for the Eighth Circuit
Decided October 13, 1952No. 14516, 14517PublishedCited by 36 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
On April 2, 1944, George S. Harden-bergh, a resident of St. Paul, Minnesota, died intestate survived by his widow Ianthe and daughter Gabrielle and a son of a former marriage, George Hardenbergh, as his sole heirs at law. Decedent left an estate consisting of real property of the value of $29,378.08 and personalty of the value of $291,281.33. All of the real estate was sold under order of the State Probate Court for the payment of debts and expenses of the administration, leaving $252,317.63 for distribution to the surviving heirs, of which each of the heirs was…
2Cases cited15 opinions
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Harris v. CommissionerSupreme Court of the United States · 1950
- Brown v. RoutzahnCourt of Appeals for the Sixth Circuit · 1933
- State v. WileySupreme Court of Iowa · 1942
- Coomes v. FineganSupreme Court of Iowa · 1943
10 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Jewett v. CommissionerSupreme Court of the United States · 1982
- United States v. IrvineSupreme Court of the United States · 1994
- Yglesias v. Gulfstream Park Racing Ass'n, IncCourt of Appeals for the Fifth Circuit · 1953
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Fuller v. CommissionerUnited States Tax Court · 1961
31 more not listed; retrieve them via the Exa API.