United States v. Shirley May Rigdon, Formerly Shirley May Kirschenmann
Court of Appeals for the Ninth Circuit
1Opinion of the Court
MacBRIDE, District Judge.
This is an action by Shirley May Rig-don (formerly Shirley May Kirschen-mann) to recover taxes alleged to have been erroneously or illegally collected.
The facts may be stated as follows, for purposes of this appeal: 1
Henry Kirschenmann and his wife conveyed their interest in a quarter section of farm land to their minor daughter, Shirley, without consideration. One day after the conveyance, Edward Kirschenmann, Shirley’s uncle, filed a petition for appointment as guardian of her estate. One month after the conveyance, he was appointed guardian of her estate. Two weeks…
2Cases cited6 opinions
- Guardianship of ReynoldsCalifornia Court of Appeal · 1943
- Kirschenmann v. WestoverCourt of Appeals for the Ninth Circuit · 1955
- Olaf E. Taxeraas, Administrator of the Estate of Carl Taxeraas and Irene Taxeraas v. United StatesCourt of Appeals for the Eighth Circuit · 1959
- Rigdon v. United StatesDistrict Court, S.D. California · 1961
- Maria De La Luz Viruette Torres v. Richard C. Hoy, Acting Director, Immigration and Naturalization Service, Los Angeles, CaliforniaCourt of Appeals for the Ninth Circuit · 1959
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3Cited by5 opinions
- Aaron L. Kolom and Serita Kolom v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Benenson v. United StatesDistrict Court, S.D. New York · 1966
- Knowles Electronics, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1966
- Sterno Sales Corp. v. United StatesUnited States Court of Claims · 1965
- Sterno Sales Corporation v. The United States. Colgate-Palmolive Company, Transferee and Successor of Sterno Corporation (Dissolved) and Sterno Sales Corporation (Dissolved) v. The United StatesUnited States Court of Claims · 1965