Legal Opinion
Berry v. Kuhl
Court of Appeals for the Seventh Circuit
Decided May 12, 1949No. 9758PublishedCited by 42 opinions
1Opinion of the Court
MINTON, Circuit Judge.
This is a suit for refund of federal estate taxes alleged to have been illegally collected from the plaintiff-appellee as executrix of the estate of Earl E. Berry, deceased. From a judgment in favor of the plaintiff, the Collector of Internal Revenue has appealed.
The essential facts, as found by the District Court and ‘as to which there is no dispute, are reducible to the following summary. Earl'- E.‘ Berry,' a resident of Wisconsin, died testate at Beloit, Wisconsin, on November 9, 1943. His will, which was admitted to probate, created a testamentary trust of the…
2Cases cited13 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Hartford-Connecticut Trust Co. v. EatonCourt of Appeals for the Second Circuit · 1929
- Gammons v. HassettCourt of Appeals for the First Circuit · 1941
8 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Blodget v. Delaney, CollectorCourt of Appeals for the First Circuit · 1953
- Lincoln Rochester Trust Company, as of the Estate of Frank M. Harroun v. George T. McGowan Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Lincoln Rochester Trust Co v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- United States v. PowellCourt of Appeals for the Tenth Circuit · 1962
- State Street Bank and Trust Company, Executors v. United StatesCourt of Appeals for the First Circuit · 1963
37 more not listed; retrieve them via the Exa API.