Legal Opinion

Title Insurance & Trust Co. v. Goodcell

Court of Appeals for the Ninth Circuit

Decided August 15, 1932No. 6777PublishedCited by 7 opinions

1Opinion of the Court

NORCROSS, District Judge.

From a judgment for defendant in an action to recover the sum of $60,894.08 paid under protest as an estate tax, the plaintiff, Title Insurance & Trust Company, appeals.

Emil Firth, a resident of Los Angeles, Cal., died August 23, 1922, leaving him surviving his widow, Bonveneda S. Firth, and a daughter and granddaughter. The decedent left a last will and testament, dated August 11, 1922, which was duly probated. Under this will the decedent devised and bequeathed all of the property then held by him, including the entire community estate. Substantially all ox this…

2Cases cited5 opinions

  1. Tyler v. United StatesSupreme Court of the United States · 1930
  2. Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926
  3. Talcott v. United StatesCourt of Appeals for the Ninth Circuit · 1928
  4. Gwinn v. CommissionerCourt of Appeals for the Ninth Circuit · 1932
  5. Grays Harbor Motorship Corporation v. United StatesUnited States Court of Claims · 1930

3Cited by7 opinions

  1. United States v. GoodyearCourt of Appeals for the Ninth Circuit · 1938
  2. Kottemann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
  3. Sampson v. WelchDistrict Court, S.D. California · 1938
  4. Crocker First Nat. Bank of San Francisco v. United StatesCourt of Appeals for the First Circuit · 1950
  5. Stutz Motor Car Co. of America v. United StatesDistrict Court, S.D. Indiana · 1936

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