Legal Opinion
Olson v. Reisimer
Court of Appeals for the Seventh Circuit
Decided November 4, 1959No. 12646PublishedCited by 4 opinions
1Opinion of the Court
SCHNACKENBERG, Circuit Judge.
J. B. Olson, Administrator with will annexed of the estate of Ben Olson, de*624ceased (hereinafter called the taxpayer), sued George Reisimer, United States district director of internal revenue, for the recovery of federal estate taxes and interest, allegedly collected and paid erroneously on the estate of Ben Olson, deceased. From a judgment for $40,031.27 and interest, in favor of plaintiff, defendant appeals.
There is no dispute as to the facts which were found by the district court, 170 F.Supp. 541. Summarized, they are as follows:
Ben Olson (hereinafter called Ben…
2Cases cited5 opinions
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Doyle v. FischerWisconsin Supreme Court · 1924
- Estate of Florence B. Moreno, Deceased, Harriet Moreno Bischoff and St. Louis Union Trust Company, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- In Re PerryNew Jersey Superior Court Appellate Division · 1932
- Olson v. ReisimerDistrict Court, E.D. Wisconsin · 1959
3Cited by4 opinions
- Vardell v. CommissionerUnited States Tax Court · 1960
- Estate of Lidbury v. CommissionerUnited States Tax Court · 1985
- Olson v. ReisimerCourt of Appeals for the Seventh Circuit · 1959
- Estate of Lidbury v. CommissionerUnited States Tax Court · 1985