Legal Opinion
Herman Glaser, Jr., as Administrator of the Estate of Herman Glaser, Sr., Deceased v. United States
Court of Appeals for the Seventh Circuit
Decided July 23, 1962No. 13654_1PublishedCited by 26 opinions
1Opinion of the Court
SWYGERT, Circuit Judge.
Taxpayer, Herman Glaser, Jr., administrator of his deceased father’s estate, brought this action for refund of federal estate taxes allegedly overpaid. The facts were stipulated. The District Court granted the refund and the government appeals.
Prior to 1943 decedent purchased several parcels of real estate in South Bend, Indiana, for which he furnished the consideration. Decedent and his wife, Pauline, took title to parcels I through V and a seventh parcel as tenants by the entire-ties. They took title to parcel VI along with their daughter, Elsa Glaser, as joint…
2Cases cited6 opinions
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Sullivan's Estate v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1949
- Estate of Florence B. Moreno, Deceased, Harriet Moreno Bischoff and St. Louis Union Trust Company, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Commissioner of Internal Revenue v. Nathan's EstateCourt of Appeals for the Seventh Circuit · 1947
- Estate of Borner v. CommissionerUnited States Tax Court · 1955
1 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- United States v. Estate of GraceSupreme Court of the United States · 1969
- Estate of Arthur Chase Shafer, Deceased, Chase Shafer, Co-Executor, and Resor Shafer, Co-Executor v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- State, Dept. of State Revenue v. Union BankIndiana Court of Appeals · 1978
- Estate of Marshall v. CommissionerUnited States Tax Court · 1969
- Estate of Shafer v. CommissionerUnited States Tax Court · 1983
21 more not listed; retrieve them via the Exa API.