Legal Opinion
Merian Rohrabaugh, Administratrix of the Estate of John T. Lemen, Sr., Deceased v. United States
Court of Appeals for the Seventh Circuit
Decided December 18, 1979No. 79-1317PublishedCited by 27 opinions
1Opinion of the Court
PELL, Circuit Judge.
This is an appeal by the defendant Government from a summary judgment granted the plaintiff taxpayer in which the defendant was directed to refund the plaintiff the amount of the penalty assessed against her for a late filing of a federal estate tax return. The facts are not in dispute and are as follows.
John T. Lemen died on March 25, 1976. On March 29, 1976, his widowed daughter, Merian C. Rohrabaugh, qualified as administratrix of the estate and employed James T. Robison, an attorney, to handle the administration. Taxpayer is a high school graduate but has had no…
2Cases cited22 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. MitchellSupreme Court of the United States · 1938
- United States v. MurdockSupreme Court of the United States · 1934
- Davis Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
17 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
- John B. Fleming, Personal Representative of the Estate of John J. Fleming, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1981
- The Kroger Co. v. the Dept. of RevenueAppellate Court of Illinois · 1996
- Robert W. Boyle, of the Estate of Myra W. Boyle, Deceased, Plaintiff v. United StatesCourt of Appeals for the Seventh Circuit · 1983
22 more not listed; retrieve them via the Exa API.