Legal Opinion
Merchants National Bank & Trust Co. v. United States
Court of Appeals for the Seventh Circuit
Decided June 20, 1957No. 11976PublishedCited by 18 opinions
1Opinion of the Court
SCHNACKENBERG, Circuit Judge.
Plaintiff sued defendants in the district court for a refund of a payment made to the defendant Campbell, covering an estate tax net deficiency (and interest thereon) assessed against the estate of Guy E. Street, who died August 16, 1950 and whose will was probated in the Probate Court of Marion County, Indiana. Plaintiff is the executor and trustee under said will and is also referred to herein as the taxpayer.
We now state facts, as stipulated by the parties, or otherwise shown by the record before us, and as found by the district court.
By his will, deceased left…
2Cases cited32 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Freuler v. HelveringSupreme Court of the United States · 1934
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
27 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Aerojet-General Corp. v. AskewCourt of Appeals for the Fifth Circuit · 1975
- Anthony Paul Maxwell v. G. W. Sumner, Warden, San Quentin PrisonCourt of Appeals for the Ninth Circuit · 1982
- Surgical Supply Service, Inc. v. Sol H. Adler, Individually and Trading as Adler Surgical Supply CompanyCourt of Appeals for the Third Circuit · 1963
- State of Maryland for the Use of Nadine Y. Levin v. United States of America, State of Maryland for the Use of Sydney L. Johns v. United StatesCourt of Appeals for the Third Circuit · 1964
- Second National Bank of New Haven v. United StatesDistrict Court, D. Connecticut · 1963
13 more not listed; retrieve them via the Exa API.