Legal Opinion

Bahr v. Commissioner of Internal Revenue

Court of Appeals for the Fifth Circuit

Decided April 22, 1941No. 9589PublishedCited by 25 opinions

1Opinion of the Court

SIBLEY, Circuit Judge.

Two brothers, Frank Y. and Eugene L. Bender, were universal partners, having no individual property or debts. Frank died March 18, 1934, leaving a will,,of which Eugene was executor, and which required all his debts to be paid and then gave Eugene all his property of every sort. Eugene qualified as executor but before completing the administration died December 1, 1934, leaving a will of which the petitioners are executors. A return for federal estate taxes on Frank’s estate had been made by Eugene as executor, but the taxes had not been paid when Eugene died. There was…

2Cases cited16 opinions

  1. Burnet v. HarmelSupreme Court of the United States · 1932
  2. Thomas v. PerkinsSupreme Court of the United States · 1937
  3. Oliphant v. MarkhamTexas Supreme Court · 1891
  4. Shanks v. KleinSupreme Court of the United States · 1881
  5. Bank v. Carrollton RailroadSupreme Court of the United States · 1871

11 more not listed; retrieve them via the Exa API.

3Cited by25 opinions

  1. Central Hanover B. & T. Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1947
  2. Howell Turpentine Co. v. Commissioner of Internal Rev.Court of Appeals for the Fifth Circuit · 1947
  3. Commissioner v. GarlandCourt of Appeals for the First Circuit · 1943
  4. Ackley v. CommissionerUnited States Tax Court · 1955
  5. Bank of America National Trust and Savings Association, as for the Last Will and Testameny of Thomas McDonough Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1956

20 more not listed; retrieve them via the Exa API.

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