Legal Opinion
Syntha Essex, Administratrix, Dbn, Cta of the Estate of Harry E. Judd, Deceased v. Richard P. Vinal
Court of Appeals for the Eighth Circuit
Decided July 17, 1974No. 73-1709 to 73-1711PublishedCited by 33 opinions
1Opinion of the Court
GIBSON, Circuit Judge.
These consolidated cases present a somewhat novel question for our review. The plaintiff, administratrix of the estate of Harry E. Judd, who died September 8, 1965, claims that estate taxes paid by the estate were not “taxes” but rather “deposits” as these taxes had not allegedly been assessed. These cases come before us from the District Court’s 1 grant of the United States’ Motion to Dismiss for lack of subject matter jurisdiction. 2
In order to understand plaintiff’s contentions, the background details of this litigation must be set forth. The decedent, Harry E. Judd,…
2Cases cited15 opinions
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- Dugan v. RankSupreme Court of the United States · 1963
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Rena Falik v. The United States of AmericaCourt of Appeals for the Second Circuit · 1965
- Carolyn Brafman v. United StatesCourt of Appeals for the Fifth Circuit · 1967
10 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Washington Legal Foundation v. United States Sentencing CommissionCourt of Appeals for the D.C. Circuit · 1996
- Coggeshall Development Corp. v. William J. Diamond, Etc.Court of Appeals for the First Circuit · 1989
- James A. Murray v. United StatesCourt of Appeals for the Eighth Circuit · 1982
- David F. Ertman and Jane Ertman v. United StatesCourt of Appeals for the Second Circuit · 1999
- John Vishnevsky and Margaret Vishnevsky v. United StatesCourt of Appeals for the Seventh Circuit · 1978
28 more not listed; retrieve them via the Exa API.