Legal Opinion
Brown v. Routzahn
Court of Appeals for the Sixth Circuit
Decided March 17, 1933No. 6086PublishedCited by 59 opinions
1Opinion of the Court
MOORMAN, Circuit Judge.
This is a suit to recover a tax of $116,-012.53 exacted from the estate of Harvey H. Brown under the provisions of section 402 (e) of the Revenue Act of 1921 (42 Stat. 278). The tax was assessed by including in the decedent’s estate at the time of his death the value of one-third of the estate of his deceased wife, Elizabeth Brown. Upon the trial a jury was waived and the ease submitted to the trial court, which made findings of fact and law upon which it rendered judgment dismissing the complaint.
Elizabeth Brown died in 1912. By item 2 of her will she gave to her…
2Cases cited11 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
6 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- Jewett v. CommissionerSupreme Court of the United States · 1982
- United States v. IrvineSupreme Court of the United States · 1994
- First National Bank of Montgomery v. United StatesDistrict Court, M.D. Alabama · 1959
- Hardenbergh v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Eighth Circuit · 1952
- Routzahn v. BrownCourt of Appeals for the Sixth Circuit · 1938
54 more not listed; retrieve them via the Exa API.