Legal Opinion
Bank of America National Trust & Savings Ass'n v. United States
District Court, N.D. California
Decided May 10, 1955No. 32762PublishedCited by 1 opinion
1Opinion of the Court
HAMLIN, District Judge.
This is a suit to recover taxes paid in the Estate of Thomas McDonough, on the ground that the deduction allowed by the Commissioner for property previously taxed was too small. The property which is the subject of the dispute here was owned in joint tenancy by Thomas McDonough and his brother, Peter McDonough. When Peter McDonough died on July 8, 1947, his one-half interest in the joint tenancy property vested in Thomas by operation of law. Thomas McDonough died on September 13, 1948, before the administration was completed in the Estate of Peter Mc-Donough, and the…
2Cases cited6 opinions
- Central Hanover B. & T. Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1947
- Bahr v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Commissioner v. GarlandCourt of Appeals for the First Circuit · 1943
- Ackley v. CommissionerUnited States Tax Court · 1955
- Bloedorn v. United StatesUnited States Court of Claims · 1953
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- 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