Legal Opinion
McCarty v. Cripe, Collector of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided February 9, 1953No. 10687_1PublishedCited by 22 opinions
1Opinion of the Court
MAJOR, Chief Judge.
Plaintiffs, executors of the estate of George J. Marott, deceased, brought this suit to recover overpayments made to the defendant, Collector of Internal Revenue, of the decedent’s income tax for the years 1941 through 1945, in amounts of asserted deficiencies and interest determined by the Commissioner after the decedent’s death, in 1946. The District Court made its sper cial findings of fact and conclusions of law and, predicated thereon, rendered judgment for plaintiffs in the total sum of $116,-899.90, which included the amount of the alleged overpayments and interest…
2Cases cited3 opinions
- McWilliams v. CommissionerSupreme Court of the United States · 1947
- Hefner v. Northwestern Life InsuranceSupreme Court of the United States · 1887
- Delmond v. Board of Investors Corp.Ohio Court of Appeals · 1947
3Cited by22 opinions
- Davis v. CommissionerUnited States Tax Court · 1987
- Frank C. Davis, Jr. And Frank C. Davis, Jr., of the Estate of Grace K. Davis v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Robert H. McNeill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Gilbert R. Miller and Rita Miller v. Commissioner of Internal Revenue, James B. Kurtz and Katherine Kurtz v. Commissioner of Internal Revenue, W.C. Kurtz, Jr. And Alma Mae Kurtz v. Commissioner of Internal Revenue, Dorchester Partners, Edward O. Thorp and Vivian S. Thorp I.C. Hemmings Chicago Board of Trade and Chicago Mercantile Exchange, Amici CuriaeCourt of Appeals for the Tenth Circuit · 1988
- Hassen v. CommissionerUnited States Tax Court · 1974
17 more not listed; retrieve them via the Exa API.