Legal Opinion
Hostetter v. United States
Court of Appeals for the Third Circuit
Decided June 27, 1940No. 7233PublishedCited by 2 opinions
1Opinion of the Court
MARIS, Circuit Judge.
This is an appeal from a judgment of the District Court for the Western District of Pennsylvania entered against the petitioner in a suit under the Tucker Act, 24 Stat. 505, for the recovery of additional income tax paid by her for the year 1926. D.C., 28 F.Supp. 227.
The petitioner is a life tenant under the will of her husband, D. Herbert Hostetter. The decedent left property in California which was subject to tax under the California Inheritance Tax Act, St.Cal.1921, p. 1500. This tax was paid on February 10, 1926, by check drawn by the Fidelity Title and Trust Company,…
2Cases cited7 opinions
- Helvering v. PriceSupreme Court of the United States · 1940
- Estate of RathCalifornia Supreme Court · 1937
- Estate of WatkinsonCalifornia Supreme Court · 1923
- United States v. KombstSupreme Court of the United States · 1932
- Martz v. CommissionerCourt of Appeals for the Ninth Circuit · 1936
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3Cited by2 opinions
- Estate of McLaughlinCalifornia Court of Appeal · 1966
- First Western Bank & Trust Co. v. DuitCalifornia Court of Appeal · 1966