Legal Opinion
Archie M. Kroloff, Individually and as Beneficiary of the Estate of Dorothy Allen Kroloff, Deceased v. United States
Court of Appeals for the Ninth Circuit
Decided October 25, 1973No. 72-1257PublishedCited by 8 opinions
1Opinion of the Court
ALDRICH, Senior Circuit Judge.
This is a suit for refund of an estate tax in which the district court found for the plaintiff, executor and surviving husband of the decedent and hereinafter taxpayer. The government appeals, alleging, basically, only one point: the inadequacy of the evidence to support the finding. 1
In July 1957, taxpayer and his wife applied to the New York Life Insurance Company for insurance on the life of the wife. There were two applications and eventually two policies. One application taxpayer signed as “Applicant” and decedent as “Proposed Insured.” The other was not…
2Cases cited8 opinions
- Porter v. PorterArizona Supreme Court · 1948
- Mortimer Freedman, Independent Under the Last Will and Testament of Margaret Freeman v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Greenwood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- Bintliff v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Smith v. SmithArizona Supreme Court · 1951
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Bergman v. CommissionerUnited States Tax Court · 1976
- Estate of Meyer v. CommissionerUnited States Tax Court · 1976
- Kern v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- Kern v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- Bergman v. CommissionerUnited States Tax Court · 1976
3 more not listed; retrieve them via the Exa API.