Legal Opinion
Crooks v. Harrelson
Court of Appeals for the Eighth Circuit
Decided October 1, 1929No. 8533PublishedCited by 7 opinions
1Opinion of the Court
BOOTH, Circuit Judge.
This was an action brought by the appellees, beneficiaries under the will of William H. Harrelson, deceased, against Noah Crooks, appellant, as Collector of Internal Revenue for the Sixth United States Collection District of Missouri. The action was to recover a refund of $37,-762.20 of federal estate taxes whieh had been paid by the executors of the estate.
The complaint alleged that William H. Harrelson of Kansas City, Mo., died testate March 8, 1920; that the executors under his will in due time, acting under the provisions of the Revenue Act of 1918 (40 Stat. 1057),…
2Cases cited31 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. MerriamSupreme Court of the United States · 1923
- United States v. FieldSupreme Court of the United States · 1921
- Eidman v. MartinezSupreme Court of the United States · 1902
- Clarke v. ClarkeSupreme Court of the United States · 1900
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3Cited by7 opinions
- Guettel v. United StatesCourt of Appeals for the Eighth Circuit · 1938
- Cleveland v. HigginsDistrict Court, S.D. New York · 1943
- First Trust Co. of Omaha v. AllenCourt of Appeals for the Eighth Circuit · 1932
- Linville v. RipleyMissouri Court of Appeals · 1943
- Fruehauf Trailer Co. v. United States Trust Co.Court of Appeals for the Sixth Circuit · 1930
2 more not listed; retrieve them via the Exa API.