Legal Opinion

In Re Estate of Abbott

Supreme Court of Minnesota

Decided November 20, 1942No. 33,348PublishedCited by 22 opinions

1Opinion of the Court

1 Reported in 6 N.W.2d 466. Howard T. Abbott, a resident of Duluth, Minnesota, and a member of the bar of that city for many years, died October 5, 1939. Thereafter the state of Minnesota filed a claim in the probate court of St. Louis county against Mr. Abbott's estate for additional income taxes for the years 1936 to 1939, inclusive. The probate court disallowed the claim. On appeal, the district court reversed the probate court, made findings of fact and conclusions of law in favor of the state, and remanded the cause for further proceedings in conformity with its decision. The executor of…

2Cases cited9 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Helvering v. Inter-Mountain Life InsuranceSupreme Court of the United States · 1935
  3. United States v. HealeySupreme Court of the United States · 1895
  4. Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926
  5. Schwartzreich v. . Bauman-Basch, Inc.New York Court of Appeals · 1921

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3Cited by22 opinions

  1. La Societe Francaise De Bienfaisance Mutuelle v. California EmploymentCommissionCalifornia Court of Appeal · 1943
  2. In Re the Cities of Annandale & Maple Lake NPDES/SDS Permit Issuance for the Discharge of Treated WastewaterSupreme Court of Minnesota · 2007
  3. Minnesota Power & L. Co. v. Personal Prop. Tax, Etc.Supreme Court of Minnesota · 1970
  4. United Fuel Gas Company v. BattleWest Virginia Supreme Court · 1969
  5. Resident v. NootSupreme Court of Minnesota · 1981

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