Legal Opinion

Bloedorn v. United States

United States Court of Claims

Decided November 3, 1953No. 50317PublishedCited by 10 opinions

1Opinion of the CourtMaddeN, Judge

The plaintiff sues for the recovery of estate taxes which she paid, and says she should not have been required to pay, upon the estate of her mother, Rose L. Sutherland.. Rose L. Sutherland’s husband died in 1942, leaving her as his sole legatee and executrix. His estate amounted to $492,518.44. A federal estate tax of $121,679.97* was imposed upon his estate. Rose L. Sutherland paid that tax out of her own funds. She died in 1946, still owning all the property which she had inherited from her husband, as well as other property-. Her entire estate amounted to $1,038,582.78. The plaintiff is…

2Cases cited6 opinions

  1. Crane v. CommissionerSupreme Court of the United States · 1947
  2. Central Hanover B. & T. Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1947
  3. Bahr v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
  4. Commissioner v. GarlandCourt of Appeals for the First Circuit · 1943
  5. Thomas v. EarnestCourt of Appeals for the Fifth Circuit · 1947

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

3Cited by10 opinions

  1. Ackley v. CommissionerUnited States Tax Court · 1955
  2. Bank of America National Trust and Savings Association, as for the Last Will and Testameny of Thomas McDonough Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1956
  3. Estate of Osborn v. CommissionerUnited States Tax Court · 1957
  4. Bank of America National Trust & Savings Ass'n v. United StatesDistrict Court, N.D. California · 1955
  5. Manship v. United StatesDistrict Court, E.D. Louisiana · 1958

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

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