Legal Opinion
Huesman's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 1, 1952No. 13006PublishedCited by 12 opinions
1Opinion of the Court
ORR, Circuit Judge.
On May 3, 1944, Ralph R. Huesman died testate, a resident of .the state of California. At the time of his death there was due and owing him from Desmond’s, a California corporation, the sum of $80,517 as a bonus for services rendered. Huesman’s last will and testament was admitted to probate. The net value of the estate exceeded $250,-000. The provisions of the will involved in the instant case are appended. 1
The executors of the estate, in that capacity and in their capacity as testamentary trustees, procured an order and decree from the probate court for distribution of…
2Cases cited3 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1937
- Old Colony Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1938
- Wellman v. WelchCourt of Appeals for the First Circuit · 1938
3Cited by12 opinions
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- Estate of Carruth v. CommissionerUnited States Tax Court · 1957
- United States v. Bank of America National Trust & Savings Ass'nCourt of Appeals for the Ninth Circuit · 1963
- Estate of Freund v. CommissionerCourt of Appeals for the Second Circuit · 1962
- Estate of Robert L. Clymer, Deceased, Edward O. Steely and Doylestown Trust Company, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1955
7 more not listed; retrieve them via the Exa API.