Legal Opinion
Charles E. O'malley, Claude C. Alexander and Peter G. Farrow, as Executors of the Will of Edward H. Fabrice, Deceased v. United States
Court of Appeals for the Seventh Circuit
Decided February 8, 1965No. 14556_1PublishedCited by 10 opinions
1Opinion of the Court
SCHNACKENBERG, Circuit Judge.
United States of America, defendant, appeals from a judgment of the district court for $76,841.77 with interest, against it and in favor of plaintiffs, Charles E. O’Malley, Claude C. Alexander and Peter G. Farrow, as executors of the -will of Edward H. Fabrice, deceased.
The stipulated facts reveal that this .action is for refund of federal estate tax paid to defendant by plaintiffs, and arises under the Internal Revenue Code of 1939, 26 U.S.C.A. § 1 et seq.
Edward H. Fabrice, a resident of Illinois, died on October 13, 1949. In December, 1936, and January, 1937,…
2Cases cited16 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Industrial Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1947
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
- Lazier v. United StatesCourt of Appeals for the Eighth Circuit · 1948
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. O'MALLEYSupreme Court of the United States · 1966
- Estate of Graves v. CommissionerUnited States Tax Court · 1989
- United States Trustee v. Pettibone Corp. (In Re Pettibone Corp.)District Court, N.D. Illinois · 2000
- Charles E. O'malley, Claude C. Alexander and Peter G. Farrow, as Executors of the Will of Edward H. Fabrice, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1965
- Estate of Graves v. CommissionerUnited States Tax Court · 1989
5 more not listed; retrieve them via the Exa API.