Legal Opinion
First National Bank of Kansas City v. United States
District Court, W.D. Missouri
Decided December 11, 1963No. 13862-1PublishedCited by 5 opinions
1Opinion of the Court
JOHN W. OLIVER, District Judge.
This is an action for the recovery of estate taxes and interest in the amount of $77,873.17, plus interest. Pursuant to pre-trial order the parties have stipulated that on October 27, 1936, decedent gave to Mrs. Cline, his wife, 180 shares of the common stock of Dart Motor Company of Missouri (paragraph 8) 1 ; that a gift tax return was duly filed in connection with that gift (paragraph 8); that on November 20, 1947, all of the issued and outstanding stock (630 shares) of Dart Truck (including, of course, the 180 shares given Mrs. Cline by her husband) was sold…
2Cases cited9 opinions
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- McDonald v. MaxwellSupreme Court of the United States · 1927
- Harvey v. United StatesCourt of Appeals for the Seventh Circuit · 1950
- Mary Tower English v. United StatesCourt of Appeals for the Seventh Circuit · 1959
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3Cited by5 opinions
- George L. Cayce and Ana Jane Cayce v. Carter Oil CompanyCourt of Appeals for the Tenth Circuit · 1980
- Estate of Goldsborough v. CommissionerUnited States Tax Court · 1978
- Endicott Trust Company v. United StatesDistrict Court, N.D. New York · 1969
- Estate of Chapin v. CommissionerUnited States Tax Court · 1970
- Estate of Goldsborough v. CommissionerUnited States Tax Court · 1978