Legal Opinion
Sheets v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 30, 1938No. 10999PublishedCited by 15 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This petition for review involves a deficiency of $2,439.11 in federal estate taxes imposed under the Revenue Acts of 1926 and 1932, 44 Stat. 9, 47 Stat. 169, and is taken from the decision of the Board of Tax Appeals, reported 35 B.T.A. 220. The facts were found by the Board as follows:
Findings of Fact.
The petitioners are the duly qualified executors of the estate of Leveret T. Sheets, who died testate June 9, 1932, a resident of Minneapolis, Minn.
In October, 1928, Pauline L. Sheets, wife of the decedent, filed a suit for divorce from her husband, alleging cruel and…
2Cases cited27 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- Untermyer v. AndersonSupreme Court of the United States · 1928
22 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Merrill v. FahsSupreme Court of the United States · 1945
- Dimock v. CorwinCourt of Appeals for the Second Circuit · 1938
- Commissioner of Internal Revenue v. BristolCourt of Appeals for the First Circuit · 1941
- Meyer's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Estate of Don Murillo Brockway, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
10 more not listed; retrieve them via the Exa API.