Legal Opinion
First Trust Co. of Omaha v. Allen
District Court, D. Nebraska
Decided July 14, 1931No. 2531PublishedCited by 1 opinion
1Opinion of the Court
WOODROUGH, District Judge.
George A. Hoagland died seized -of lands in Missouri, Nebraska, and Iowa, and his executors were required to pay estate taxes in respect to the value thereof. The taxes were laid under section 402 (a) of the Revenue Act of 1921 (42 Stat. 278) and were paid under protest. This suit is to recover the money back on the ground that no lawful tax could be laid against the plaintiffs under that section. Its relevant language is:
“See. 402. That the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property,…
2Cases cited6 opinions
- Webster v. FallSupreme Court of the United States · 1925
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- United States v. MitchellSupreme Court of the United States · 1926
- United States v. FieldSupreme Court of the United States · 1921
- Crooks v. HarrelsonCourt of Appeals for the Eighth Circuit · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Safe Deposit & Trust Co. of Baltimore v. TaitDistrict Court, D. Maryland · 1931