Legal Opinion

Buck v. McLaughlin

Court of Appeals for the Ninth Circuit

Decided March 9, 1931No. 6244PublishedCited by 10 opinions

1Opinion of the Court

WILBUR, Circuit Judge.

Mary Buck, the appellant, is the widow of John A. Buck, who died April 6, 1923. By an order of the superior court of the state of California in and for the city and county of San Francisco, in probate, she was given a family allowance of $7,500 a month to date from the time of death. Between that date and December 6,1923, she received $60,-000 from the estate by way of family allowance. She returned this amount as part of her income for the year 1923 in reporting to the federal authorities. She paid a total tax on her income of $10,271.41. Without the $60,000 so returned…

2Cases cited11 opinions

  1. Eisner v. MacOmberSupreme Court of the United States · 1920
  2. Gould v. GouldSupreme Court of the United States · 1917
  3. Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
  4. Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
  5. Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913

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

3Cited by10 opinions

  1. Twinam v. CommissionerUnited States Tax Court · 1954
  2. Flarsheim v. United StatesCourt of Appeals for the Eighth Circuit · 1946
  3. United States v. Mabel Davis JamesCourt of Appeals for the Ninth Circuit · 1964
  4. Estate of McCoy v. CommissionerUnited States Tax Court · 1968
  5. Wiedemann v. WiedemannCalifornia Court of Appeal · 1964

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