Legal Opinion

True v. United States

District Court, E.D. Washington

Decided September 13, 1943No. 312PublishedCited by 4 opinions

1Opinion of the Court

SCHWELLENBACH, District Judge.

Plaintiffs, as the executors of the Estate of Burt A. True, deceased, seek a refund of a federal estate tax which they allege was wrongfully levied and collected. The property on the transfer of which the tax was assessed consisted exclusively of stock in True’s Oil Company (hereafter called the Company). Decedent, who died on November 28, 1939, in Chicago, Illinois, following an attack of coronary thrombosis, resided in Spokane. He was survived by his wife Olive M. True, whom he married in 1904, by a brother Arthur L. True and three nephews and a niece, children…

2Cases cited27 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. United States v. WellsSupreme Court of the United States · 1931
  3. Poe v. SeabornSupreme Court of the United States · 1930
  4. Griffiths v. CommissionerSupreme Court of the United States · 1939
  5. Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934

22 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Yenowine v. State Farm Mutual Automobile Insurance CompanyCourt of Appeals for the Sixth Circuit · 1965
  2. Yenowine v. State Farm Mutual Automobile InsuranceCourt of Appeals for the Sixth Circuit · 1965
  3. Estate of Anderson v. CommissionerUnited States Tax Court · 1972
  4. Weil v. DonnellyDistrict Court, E.D. Louisiana · 1953

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