Legal Opinion
Nunan v. Green
Court of Appeals for the Eighth Circuit
Decided January 8, 1945No. 12893PublishedCited by 8 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
The Commissioner seeks review of a decision of the Tax Court allowing the respondent a deduction from gross income, in computation of his income tax for the year 1939, reported 3 T.C. 74.1
It appears that the respondent here received his shares of the estates of his deceased father and of his deceased wife in distribution long before final assessment of the estate taxes, and in 1939 he paid, as transferee, his share of the deficiencies in estate taxes as finally established against the estates, together with the accrued interest. He has made no claim of right to…
2Cases cited16 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- United States v. UpdikeSupreme Court of the United States · 1930
- Phillips-Jones Corp. v. ParmleySupreme Court of the United States · 1937
- Koch v. United StatesCourt of Appeals for the Tenth Circuit · 1943
- United States v. UpdikeCourt of Appeals for the Eighth Circuit · 1929
11 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- California and Hawaiian Sugar Refining Corporation, Limited v. The United StatesUnited States Court of Claims · 1962
- Commissioner of Internal Revenue v. BreyerCourt of Appeals for the Third Circuit · 1945
- United States of America, and v. Richard W. Norton, Jr., and Richard W. Norton, Jr., and v. United States of America, AndCourt of Appeals for the Fifth Circuit · 1958
- Sloss v. StateSupreme Court of Alabama · 1956
- Commissioner v. GreenCourt of Appeals for the Ninth Circuit · 1945
3 more not listed; retrieve them via the Exa API.