Legal Opinion

Dobbins v. Commissioner

Court of Appeals for the Third Circuit

Decided March 7, 1929No. 3909PublishedCited by 11 opinions

1Opinion of the Court

DAVIS, Circuit Judge.

This case is here on petition of the taxpayer to review a decision of the United States Board of Tax Appeals for a deficiency in income tax for the year 1918. Edward T. Dobbins, who died in 1906, left in trust a residuary estate, part of the income from which was devised to his sister, Mary A. Dobbins, and also part to his brother, Murrell Dobbins, which was to be paid during tbe life of Ms sister, Mary. Both Mary and Murrell survived their brother, Edward, tbe testator. Murrell died in 1917, leaving a widow, Emily M. Dobbins, as Ms residuary legatee. The orphans’ court…

2Cases cited8 opinions

  1. Irwin v. GavitSupreme Court of the United States · 1925
  2. Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
  3. Russell v. United StatesSupreme Court of the United States · 1929
  4. Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
  5. United States v. WilliamsSupreme Court of the United States · 1929

3 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. Estate of PlattCalifornia Supreme Court · 1942
  2. Mudd v. McColganCalifornia Supreme Court · 1947
  3. Elwin H. v. Reeves, Jr., Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1963
  4. Geuder, Paeschke & Frey Co. v. Com'r of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
  5. Commissioner of Internal Revenue v. DobbinsCourt of Appeals for the Third Circuit · 1934

6 more not listed; retrieve them via the Exa API.

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