Legal Opinion
Kelley v. United States
Court of Appeals for the Ninth Circuit
Decided January 14, 1929No. 5536PublishedCited by 19 opinions
1Opinion of the Court
RUDKIN, Circuit Judge.
October 11, 1920, Henry A. Pratt, a resident of Fresno, Cal., died testate. October 8, 1921, the executrix of his will filed a return for estate tax purposes with tho collector of internal revenue for the district, under the Revenue Act of 1918. The tax due from the estate according to this return was the sum of $20,-835, and that amount, together with an additional estate tax later imposed by the collector, was paid in full by the executrix. The estate tax was imposed on tho entire community estate of the decedent, and the executrix later made application for a refund…
2Cases cited11 opinions
- United States v. RobbinsSupreme Court of the United States · 1926
- Corsicana Nat. Bank of Corsicana v. JohnsonSupreme Court of the United States · 1919
- Pierce v. National Bank of CommerceCourt of Appeals for the Eighth Circuit · 1920
- Talcott v. United StatesCourt of Appeals for the Ninth Circuit · 1928
- Mason v. City of ChicagoIllinois Supreme Court · 1868
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- Champ Spring Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1931
- Wood v. PhillipsCourt of Appeals for the Fourth Circuit · 1931
- Rosenberg v. McLaughlinCourt of Appeals for the Ninth Circuit · 1933
- Hine v. CommissionerUnited States Tax Court · 1970
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