Legal Opinion
E. O. Bookwalter, District Director of Internal Revenue v. Marie Phelps, of the Estate of Calvin N. Phelps, Deceased
Court of Appeals for the Eighth Circuit
Decided December 11, 1963No. 17339_1PublishedCited by 10 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
This is an appeal by the District Director of Internal Revenue from final judgment entered against him in favor of estate taxpayer for refund of estate taxes erroneously assessed and paid. All jurisdictional requirements relating to the bringing of this action and the taking of this appeal have been met.
The issue presented by this appeal is whether the widow’s allowance made by the probate court to the surviving spouse under Missouri law in the form of a lump sum award of $20,000, which in fact has been paid to the surviving spouse, qualifies for the marital…
2Cases cited10 opinions
- Muriel Jeanne Homolla v. Shirley C. GluckCourt of Appeals for the Eighth Circuit · 1957
- National Bank of Eastern Arkansas v. General Mills, Inc.Court of Appeals for the Eighth Circuit · 1960
- Venn v. GoedertCourt of Appeals for the Eighth Circuit · 1963
- United States v. Louise M. Quivey and Robert G. Simmons, Jr., Co-Executors of the Estate of M. B. Quivey, DeceasedCourt of Appeals for the Eighth Circuit · 1961
- Estate of Avery v. CommissionerUnited States Tax Court · 1963
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Earl Manning v. Margaret L. JonesCourt of Appeals for the Eighth Circuit · 1965
- Estate of Steffke v. CommissionerUnited States Tax Court · 1975
- Birdwell v. Hazelwood School DistrictDistrict Court, E.D. Missouri · 1972
- Vernon Hogue and Standard Laundry and Cleaners, Inc., of Benton, Arkansas v. Pellerin Laundry MacHinery Sales Company, Inc.Court of Appeals for the Eighth Circuit · 1965
- Bissell v. McElligottDistrict Court, W.D. Missouri · 1965
5 more not listed; retrieve them via the Exa API.