Legal Opinion
Estate of Jessie E. Kerber, Helen Doring v. United States
Court of Appeals for the Eighth Circuit
Decided September 23, 1983No. 83-1500PublishedCited by 17 opinions
1Per curiam
Helen Doring, the executrix of the estate of Jessie E. Kerber, brought an action seeking a refund of amounts assessed by the Internal Revenue Service (IRS) as penalties for the late filing of an estate tax return and the late payment of the tax owed by the estate. The executrix also sought recovery of administrative expenses incurred to prosecute the refund claim. She now appeals the order of the district court granting summary judgment in favor of the United States. We affirm.
Jessie Kerber died on October 10, 1977. Pursuant to the terms of Kerber’s will, Helen Doring was appointed executrix…
2Cases cited5 opinions
- Estate of Clarence I. Lillehei, Deceased. James P. Lillehei v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1981
- Robert W. Boyle, of the Estate of Myra W. Boyle, Deceased, Plaintiff v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- Boeving v. United StatesCourt of Appeals for the Eighth Circuit · 1981
- John J. Smith, Personal Representative of the Estate of Ann S. Olson v. United StatesCourt of Appeals for the Eighth Circuit · 1983
- C. Rosemary Crouse and June M. Brown, Administrators of the Estate of K. Isabel Turner, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1983
3Cited by17 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Laura Heim v. Commissioner of Internal Revenue, Clarence Heim v. Commissioner of Internal Revenue, Elmer Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- CTUW Hollingsworth v. CommissionerUnited States Tax Court · 1986
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992
- Victor D. Denenburg and Wife, Sandra J. Denenburg v. United StatesCourt of Appeals for the Fifth Circuit · 1991
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