Legal Opinion

Erickson v. Smyth

District Court, N.D. California

Decided August 14, 1952No. 29459PublishedCited by 1 opinion

1Opinion of the Court

GOODMAN, District Judge.

This is a suit by the executrix of the estate of Timothy H. Carlon to' recover $15, 376.72 in estate taxes allegedly erroneously paid and collected. 28 U.S.C. § 1340, 26 U.S.C.' § 3772. The question tendered is whether attorneys’ fees incurred by plaintiff executrix, in accomplishing the removal of the guardian of the decedent prior to' his death, constitute a “claim against the estate” and thus are deductible from the gross estate in determining the net taxable estate, pursuant to 26 U.S.C. 812 (b).

On October 10, 1938, several years before Carlon’s death, he was…

2Cases cited11 opinions

First-Mechanics Nat. Bank v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1940
Buck v. HelveringCourt of Appeals for the Ninth Circuit · 1934
Commissioner of Internal Revenue v. StraussCourt of Appeals for the Seventh Circuit · 1935
Guardianship of JacobsonCalifornia Supreme Court · 1947
Clanton v. CriteserCalifornia Supreme Court · 1915

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

3Cited by1 opinion

Glover v. WhitesideCalifornia Court of Appeal · 1959