Legal Opinion
Heafey v. Allen
District Court, D. Nebraska
Decided August 1, 1929No. 2192PublishedCited by 3 opinions
1Opinion of the Court
WOODROUGH, District Judge.
The brothers, Patrick O. Heafey and Morgan Heafey, carried on their undertaking business in Omaha for many years in partnership, and at the time of Morgan Heafey’s death in 1917 he had three of his sons employed in the business. Patrick’s interest in the partnership was 60 per cent., and Morgan’s 40 per cent. After Morgan’s death in 1917, the business was carried along untE March, 1920, under the old name, and without regard to the technical dissolution by the-death. In March, 1920, a corporation entitled Heafey & Heafey, Inc., was organized, and by sufficient…
2Cases cited8 opinions
- Marr v. United StatesSupreme Court of the United States · 1925
- In Re Estate of FeltonCalifornia Supreme Court · 1917
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of JonesNew York Court of Appeals · 1902
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
- Langstaff v. LucasDistrict Court, W.D. Kentucky · 1925
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3Cited by3 opinions
- Schoenheit v. LucasCourt of Appeals for the Fourth Circuit · 1930
- Webber v. KnoxCourt of Appeals for the Eighth Circuit · 1938
- Reynolds v. DureyDistrict Court, N.D. New York · 1934