Legal Opinion
Rogan v. Kammerdiner
Court of Appeals for the Ninth Circuit
Decided January 6, 1944No. 10351PublishedCited by 6 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
This action was brought by the appellee to recover federal estate taxes in the amount of $22,090.65 erroneously assessed and collected by Nat Rogan, Collector of Internal Revenue for the Sixth District of California, on May 10, 1938. The tax upon the property of the estate of appellee’s deceased spouse, which is involved in this proceeding, is that upon her half interest in property which was held in joint tenancy by the appellee and his wife, Myrtle B. Kammerdiner. By reason of her death on April 4, 1935, the entire title has vested in the appellee as survivor of the…
2Cases cited4 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- United States v. GoodyearCourt of Appeals for the Ninth Circuit · 1938
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Pedder v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
3Cited by6 opinions
- Singer v. Shaughnessy, Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Brooks v. United StatesDistrict Court, S.D. California · 1949
- Crocker First Nat. Bank of San Francisco v. United StatesCourt of Appeals for the First Circuit · 1950
- Trafton v. CommissionerUnited States Tax Court · 1956
- Singer v. ShaughnessyDistrict Court, N.D. New York · 1951
1 more not listed; retrieve them via the Exa API.