Legal Opinion
Hammerstein v. Kelley
Court of Appeals for the Eighth Circuit
Decided August 16, 1965No. 17948PublishedCited by 12 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
This is an action by the plaintiff, Robert W. Hammerstein, Jr., as Successor Trustee under the Will of Katherine B. Schlueter, Deceased (hereinafter called taxpayer) to recover $97,866.40 deficiency in estate tax plus interest thereon which was assessed to and paid by taxpayer. Timely claim for refund was made and no action thereon having been taken within six months, this timely suit was brought. Judge Harper, after hearing the case, entered judgment on the merits dismissing the complaint. His findings of fact and conclusions of law are incorporated in his…
2Cases cited7 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Susan E. Morrow, an Incompetent v. Greyhound Lines, Inc., a Corporation, Susan E. Morrow, an Incompetent v. Douglas H. HuberCourt of Appeals for the Eighth Circuit · 1976
- Parker v. CommissionerCourt of Appeals for the Eighth Circuit · 1966
- St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1967
- Federation Pharmacy Services, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Virginia Professional Standards Review Foundation v. BlumenthalDistrict Court, District of Columbia · 1979
7 more not listed; retrieve them via the Exa API.