Legal Opinion
United States v. FOURTH NAT. BANK IN WICHITA, KAN.
Court of Appeals for the Tenth Circuit
Decided April 11, 1936No. 1327PublishedCited by 7 opinions
1Opinion of the Court
KENNEDY, District Judge.
The appellee as plaintiff sued to recover certain taxes alleged to have been erroneously collected, and from a portion of the judgment allowing a deduction from an estate for tax purposes, the government appeals.
Prior to the year 1930 one Howard E. Case and his wife executed joint and mutual wills leaving in trust property of which the survivor died seized. Subsequent to the ' death of the wife and on November 13, 1930, Case executed an instrument of gift to the First Presbyterian Church of Wichita, Kan. It provided, in substance, that he was giving $100,000 toward the…
2Cases cited15 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Humes v. United StatesSupreme Court of the United States · 1928
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
- Frank v. Stratford-HandcockWyoming Supreme Court · 1904
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Norris v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1943
- First Trust Co. of St. Paul State Bank v. ReynoldsCourt of Appeals for the Eighth Circuit · 1943
- Helvering v. Union Trust Co.Court of Appeals for the Fourth Circuit · 1942
- Meierhof v. HigginsCourt of Appeals for the Second Circuit · 1942
- First Trust Co. of St. Paul v. ReynoldsDistrict Court, D. Minnesota · 1942
2 more not listed; retrieve them via the Exa API.