Legal Opinion
Wishard v. United States
Court of Appeals for the Seventh Circuit
Decided July 10, 1944No. 8456PublishedCited by 11 opinions
1Opinion of the Court
KERNER, Circuit Judge.
Plaintiff filed a timely claim for refund of federal estate taxes which the Commissioner rejected. He thereupon brought suit and judgment was entered in his favor. To reverse this judgment, defendant appeals.
On April 30, 1931, William Niles Wishard, then aged 79, purchased for a single premium cash payment of $26,250 an annuity contract which provided for a monthly annuity payment of $72.92, payable and paid to him, as provided therein, until February 20, 1934. On that date, at Wishard’s request, the policy was rewritten. According to the revision, the annuity was…
2Cases cited21 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- United States v. WellsSupreme Court of the United States · 1931
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- United States v. RyersonSupreme Court of the United States · 1941
- Guggenheim v. RasquinSupreme Court of the United States · 1941
16 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Landorf v. United StatesUnited States Court of Claims · 1969
- Dwight v. CommissionerUnited States Tax Court · 1952
- Landorf v. United StatesUnited States Court of Claims · 1969
- Lee v. CommissionerUnited States Tax Court · 1960
- Bell v. United StatesDistrict Court, D. Minnesota · 1947
6 more not listed; retrieve them via the Exa API.